Flapjack Corporation had 7,857 actual direct labor hours at an actual rate of $12.20 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 $13.17 per hour. The direct labor rate variance is $7,621.29 unfavorable $7,621.29 favorable $2,689.10 unfavorable O $2,689.10 favorable