Flapjack Corporation had 7,728 actual direct labor hours at an actual rate of s12.20 per hour. Original production had been budgeted for 1,100 units, but only 960 units were actually produced. Labor standards were 7.1 hours per completed unit at a standard rate of $12.94 per hour. The direct labor rate variance is Oa $5,718.72 unfavorable Ob. $5,718.72 favorable Oc. $11,950.35 unfavorable Od. $11.950.35 favorable