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:
Variable Costing
A costing method that includes only variable production costs—direct materials, direct labor, and variable manufacturing overhead—in unit product costs.
Income From Operations
Earnings derived from a company's regular business activities, excluding revenues and expenses from non-operating activities.
Break-Even Point
The level of production or sales at which revenues equal expenses, resulting in zero profit or loss.
Operating Income
Earnings before interest and taxes, presenting a company's profit from regular operational activities.
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