Flapjack Corporation had 7,704 actual direct labor hours at an actual rate of $12.10 per hour. Original production had been budgeted for 1,100 units, but only 957 units were actually produced. Labor standards were 7.6 hours per completed unit at a standard rate of $13.12 per hour.

The direct labor rate variance is

a. $7,858.08 unfavorable

b. $7,858.08 favorable

c. $6,192.00 unfavorable

d. $6,192.00 favorable