Flapjack Corporation had 7,833 actual direct labor hours at an actual rate of $12.00 per hour. Original production had been budgeted for 1,100 units, but only 973 units were actually produced. Labor standards were 7.1 hours per completed unit at a standard rate of $12.95 per hour.

The direct labor rate variance is

$7,441.35 unfavorable

$7,441.35 favorable

$11,924.46 unfavorable

$11,924.46 favorable