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Flapjack Corporation had 7,768 actual direct labor hours at an actual rate of $12.00 per hour. Original production had been budgeted for 1,100 units, but

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Flapjack Corporation had 7,768 actual direct labor hours at an actual rate of $12.00 per hour. Original production had been budgeted for 1,100 units, but only 965 units were actually produced. Labor standards were 7.5 hours per completed unit at a standard rate of $12.91 per hour. The direct labor rate variance is $7,068.88 unfavorable $7,068.88 favorable \$6,562.22 unfavorable $6,562.22 favorable

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