The Flapjack Corporation had 8,200 actual direct labor hours at an actual rate of $12.40 per hour. Original.

Production had been budgeted for 1,100 units, but only 1,000 units were actually produced. Labor standards were 7.6 hours per completed unit at a standard rate of $13.00 per hour.

Compute the labor time variance.

a: 9,880F

b: 9,880U

c: 7,800U

d: 7,800F