22-23) 69 Flapjack Corporation had 7,817 actual direct labor hours at an actual rate of $12.20 per hour. Original production had been budgeted for 1,100 units, but only 971 units were actually produced. Labor standards were 7.7 hours per completed unit at a standard rate of $13.03 per hour The direct labor rate variance is Oa. 5648 11 unfavorable Ob. 56,488.11 able Oc. $4345.54 unfavorable Od. 14,345.54 favorable Standard Actual Variable overhead rate $3.35 Fixed overhead rate $1.80 Hours 18,900 17,955* Fixed overhead $46,000 Actual variable overhead $67,430 Total factory overhead $101,450 *Actual hours are equal to standard hours for units produced. The variable factory overhead controllable variance is Oa. $8,981.75 favorable Ob. $7,280.75 favorable Oc. $7,280.75 unfavorable Od. $8,981.75 unfavorable