Flapjack Corporation had 7,849 actual direct labor hours at an actual rate of $12.10 per hour. Original production had been budgeted for 1,100 units, but only 975 units were actually produced. Labor standards were 7.2 hours per completed unit at a standard rate of $13.18 per hour.

The direct labor rate variance is

$8,476.92 unfavorable

$8,476.92 favorable

$11,260.33 unfavorable

$11,260.33 favorable