Fiapjock Corporation had 7,417 actual Grect isooc hours at an octual rate of \$12.00 per hour, Origingl prod uction had beten budgeted for 1, too unith, but only 971 inits were actuaby pepduced. Laboe standards aere 73 hours per completed anie at a standard rate of s13.08 per hour The difect tabor nate variance is a ss asili mentonithe in 55,4is3 foreatle 2. 39.7in.11 antwiruhts A 59,7m il ferumatla