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Flapjack Corporation had 7 , 6 9 6 actual direct labor hours at an actual rate of $ 1 2 . 3 0 per hour.

Flapjack Corporation had 7,696 actual direct labor hours at an actual rate of $12.30 per hour. Original production had been budgeted for 1,100 units, but only 956 units were actually produced. Labor standards were 7.7 hours per completed unit at a standard rate of $12.99 per hour.
The direct labor rate variance is

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