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 7.8 hours per completed unit at a standard rate of $13.15 per hour.

The direct labor rate variance is

a.$8,241.45 unfavorable

b.$8,241.45 favorable

c.$3,618.88 unfavorable

d.$3,618.88 favorable