ShippersRUs provides logistic support services for on-line merchants. The company maintains warehouses that stock items carried by the on-line clients. When a client receives an order from a customer, the order is forwarded to ShippersRUs, which pulls the item from storage, packs it and ships it to the customer. The compay uses a predetermined variable overhead rate based on direct labor-hours. In the most recent month, 180,000 items were shipped to customers using 2,200 direct labor-hours. The company incurred a total of $7,100 in variable overhead costs. According to the company's standards, 0.01 direct labor-hours are required to fulfill an order for one item and the variable overhead rate is $2.25 per direct labor-hour. The static budget this month was based on the expectation that 150,000 items would be shipped. The actual number of items shipped was 160,000 items. If direct labor cost is $15.00 per hour, what is the amount of direct labor cost in the flexible budget