Flapjack Corporation had 7,784 actual direct labor hours at an actual rate of $12.00 per hour. Original production had been budgeted for 1,100 units, but only 967 units were actually produced. Labor standards were 7.4 hours per completed unit at a standard rate of $13.12 per hour.

The direct labor rate variance is

a.$8,718.08 unfavorable

b.$8,718.08 favorable

c.$7,709.13 unfavorable

d.$7,709.13 favorable