Calculator Use this information for Flapjack Corporation to answer the question that follow. Flapjack Corporation had 7,632 actual direct labor hours at an actual rate of $12.10 per hour. Original production had been budgeted for 1,100 units, but only 954 units were actually produced, Labor standards were 7.2 hours per completed unit at a standard rate of $12.75 per hour. Round your answer to the nearest cent. The direct labor time variance is $4,968.43 unfavorable $4,968.43 favorable $9,730.80 unfavorable $9,730.80 favorable The following data are given for Bahia Company: 1,017 units 951 units $1.92 9,225 $18,911 Budgeted production (at 100% of normal capacity) Actual production Materials: Standard price per pound Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials Labor: Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs Overhead: Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs Overhead is applied on standard labor hours. $14.62 per hour 4.4 4,897.65 $74,689 $1,025,000 $25.00 per standard labor hour $137,134 Round your final answer to the nearest dollar. The fixed factory overhead volume variance is a $66,519 unfavorable b. $66,519 favorable C. $32,524 unfavorable d. $32,524 favorable