Flapjack Corporation had 7,696 actual direct labor hours at an actual rate of $12.32 per hour. Original production had been budgeted for 1,100 units, but only 962 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 O a. $3,286.19 unfavorable O b. $3,286.19 favorable O c. $9,812.40 unfavorable O d. $9,812.40 favorable

Flapjack Corporation had 7,696 actual direct labor hours at an actual rate of $12.32 per hour, Original production had been budgeted for 1,100 units, but onfy 962 units were actualfy produced. tabor standards were 7.2 hours per compteted unit at a standard rate of $12.75 per hour. Round your answer to the nearest cent. The direct tabor time vartance bs 4. 53,206.19 unfavonbie b. 53.286.19 fawanble c. $981240 unfawnale d. 5981240 favorible