Flapjack Corporation had 7,768 actual direct labor hours at an actual rate of $12.39 per hour. Original production had been budgeted for 1,100 units, but only 971 units were actually produced. Labor standards were 7.2 hours per completed unit at a standard rate of $13.00 per hour. Round your answer to the nearest cent. The direct labor time variance is $4,730.71 unfavorable $4,730.71 favorable O $10,098.40 unfavorable $10,098.40 favorable