Flapjack Corporation had 7,800 actual direct labor hours at an actual rate of $12.30 per hour. Original production had been budgeted for 1,100 units, but only 969 uni were actually produced. Labor standards were 7.5 hours per completed unit at a standard rate of $13.07 per hour. The direct labor rate variance is Oa, 56,006.00 unfavorable Ob. 56,006.00 favorable Oc. 57,200.41 unfavorable Od. 57,200.41 favorable 2