Flapjack Corporation had $7,825$ actual direct labor hours at an

actual rate of $$12\mathrm{.}20$ per hour. Original production had been

budgeted for $1,100$ units, but only $972$ units were actually

produced. Labor standards were $7\mathrm{.}8$ hours per completed unit at a

standard rate of $$12\mathrm{.}89$ per hour.The direct labor rate variance isa.$$5,399\mathrm{.}25$ unfavorableb.$$5,399\mathrm{.}25$ favorablec.$$3,149\mathrm{.}96$ unfavorabled.$$3,149\mathrm{.}96$ favorable