Coderre Corporation manufactures and sells a single product.The company uses units as the measure of activity in its budgets and performance reports.During July,the company budgeted for 7,800 units,but its actual level of activity was 7,780 units.The company has provided the following data concerning the formulas used in its budgeting and its actual results for July: Data used in budgeting: 
Actual results for July: 
The direct labor in the planning budget for July would be closest to:
Definitions:
Average Fixed Costs
Costs that do not vary with the level of output and are averaged over the total number of units produced.
Marginal Costs
The expense associated with manufacturing an extra unit of a product or service.
TVC
The total expenses a firm incurs that increase or decrease with the level of output, essentially another term for total variable costs with a rephrased definition.
AVC
Average Variable Cost, which is the total variable costs divided by the quantity of output produced, reflecting the variable cost per unit.
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