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Flapjack Corporation had 7,841 actual direct labor hours at an actual rate of $12.30 per hour. Origir production had been budgeted for 1,100 units, but

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Flapjack Corporation had 7,841 actual direct labor hours at an actual rate of $12.30 per hour. Origir production had been budgeted for 1,100 units, but only 974 units were actually produced. Labor standards were 7.7 hours per completed unit at a standard rate of $12.87 per hour. The direct labor rate variance is Oa. $4,469.37 unfavorable Ob. $4,469.37 favorable Oc. $4,591.81 unfavorable Od. $4,591.81 favorable

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