Flapjack corporation had 7,640 actual direct labor hours at an actual rate of $12.11 per hour. Original production had been budgeted for 1,100 units, but only 955 units were actually produced. Labor standards were 7.1 hours per completed unit at a standard rate of $12.75 per hour.

Round your answer to the nearest cent.

a. $4,874.32 unfavorable

b. $4,874.32 favorable

c. $10,958.63 unfavorable

d. $10,958.63 favorable