Flapjack Corporation had 7,704 actual direct labor hours at an actual rate of $12.30 per hour. Original production had been budgeted for 1,100 units, but only 957 units were actually produced. Labor standards were 7.8 hours per completed unit at a standard rate of $13.05 per hour. The direct labor rate variance is a. $5,778.00 unfavorible b. 55,778,00 favorable c. $3,523.81 unfavorable d. 53,523,81 favorable Flapjack Corporation had 7,704 actual direct labor hours at an actual rate of $12.30 per hour. Original production had been budgeted for 1,100 units, but only 957 units were actually produced. Labor standards were 7.8 hours per completed unit at a standard rate of $13.05 per hour. The direct labor rate variance is a. $5,778.00 unfavorible b. 55,778,00 favorable c. $3,523.81 unfavorable d. 53,523,81 favorable