1. Flapjack Corporation had 7,720 actual direct labor hours at an actual rate of $12.10 per hour. Original production had been budgeted for 1,100 units, but only 959 units were actually produced. Labor standards were 7.7 hours per completed unit at a standard rate of $13.09 per hour.

   The direct labor rate variance is

   $7,642.80 unfavorable

   $7,642.80 favorable

   $4,657.93 unfavorable

   $4,657.93 favorable