Flapjack Corporation had 7,841 actual direct labor hours at an actual rate of $12.30 per hour. Original production had been budgeted for 1,100 units, but only 974 units were actually produced. Labor standards were 7.4 hours per completed unit at a standard rate of $12.80 per hour.

The direct labor rate variance is

a.$3,920.50 unfavorable

b.$3,920.50 favorable

c.$8,132.45 unfavorable

d.$8,132.45 favorable