Flapjack Corporation had 7,833 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 973 units were actually produced. Labor standards were 7.8 hours per completed unit at a standard rate of $12.88 per hour. The direct labor rate variance is $3,759.84 unfavorable $3,759.84 favorable $3,413.28 unfavorable $3,413.28 favorable Use this information to answer the question that follow. The standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows: Standard Costs 3 hours per unit @ $0.77 per Fixed overhead (based on 10,000 hours) hour 3 hours per unit @ $1.97 per Variable overhead hour Actual Costs Total variable cost, $17,900 Total fixed cost, $8,100 The total factory overhead cost variance is a. $2,584 favorable Ob. $2,584 unfavorable Oc. $3,816 favorable Od. $1,352 unfavorable 1,056 units 927 units $1.961 Budgeted production Actual production Materials: Standard price per pound Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials Labor: 11 9,891 $20,277 $14.81 per hour Standard hourly labor rate Standard hours allowed per completed unit 4.2 Actual labor hours worked 4,774.05 Actual total labor costs $72,804 Overhead: Actual and budgeted fixed overhead Standard variable overhead rate $1,140,000 $27.00 per standard labor hour $133,673 Actual variable overhead costs Overhead is applied on standard labor hours. The variable factory overhead controllable variance is a. $139,261.36 unfavorable Ob. $139,261.36 favorable c. $28,551.20 unfavorable d. $28,551.20 favorable