1. Flapjack Corporation had 7,784 actual direct labor hours at an actual rate of $12.20 per hour. Original production had been budgeted for 1,100 units, but only 967 units were actually produced. Labor standards were 7.3 hours per completed unit at a standard rate of $13.14 per hour.

   The direct labor rate variance is

   $7,316.96 unfavorable

   $7,316.96 favorable

   $9,055.05 unfavorable

   $9,055.05 favorable