50- Use this information for Flapjack Corporation to answer the question that follow. Flapjack Corporation had 7,928 actual direct labor hours at an actual rate of $12.20 per hour. Original production had been budgeted for 1,100 units, but only 991 units were actually produced. Labor standards were 7.3 hours per completed unit at a standard rate of $13.00 per hour.

Round your answer to the nearest cent.

The direct labor time variance is

$6,350.33 unfavorable

$6,350.33 favorable

$9,018.10 unfavorable

$9,018.10 favorable

18 -

Use this information to answer the question that follow.

The standard costs and actual costs for factory overhead for the manufacture of 2,600 units of actual production are as follows:

Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit @ $0.77 per hour
Variable overhead	3 hours per unit @ $1.92 per hour
Actual Costs
Total variable cost, $17,900
Total fixed cost, $7,800

The variable factory overhead controllable variance is

a.$2,924 favorable

b.$0

c.$2,339 favorable

d.$2,924 unfavorable