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Flapjack Corporation had 7,857 actual direct labor hours at an actual rate of $12.30 per hour. Original production had been budgeted for 1,100 units, but

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Flapjack Corporation had 7,857 actual direct labor hours at an actual rate of $12.30 per hour. Original production had been budgeted for 1,100 units, but only 976 units were actually produced. Labor standards were 7.8 hours per completed unit at a standard rate of $12.78 per hour. The direct labor rate variance is $3,771.36 unfavorable $3,771.36 favorable $2,858.94 unfavorable $2,858.94 favorable

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