Use the following performance report for a cost center of the Dry Cat Food Division for the month ended December 31 to answer the question below. 
What is the direct labor variance between the actual results and the flexible budget?
Definitions:
Job Satisfaction
The level of contentment employees feel about their jobs, which can affect their performance and overall well-being.
Work Schedule
The allocated times and days set for work tasks and responsibilities within a job or profession.
Satisfaction Scores
Numeric evaluations or ratings provided by individuals to express their level of satisfaction with a service, product, or experience.
Human Resources Psychologist
A professional specializing in applying psychological principles to workplace issues, including talent management, organizational behavior, and employee wellbeing.
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