Flapjack Corporation had 7,825 actual direct labor hours at an actual rate of $12.20 per hour. Original production had been budgeted for 1,100 units, but only 972 units were actually produced. Labor standards were 7.8 hours per completed unit at a standard rate of $12.89 per hour.

The direct labor rate variance is

a.$5,399.25 unfavorable

b.$5,399.25 favorable

c.$3,149.96 unfavorable

d.$3,149.96 favorable