Flapjack Corporation had 7,881 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 979 units were actually produced. Labor standards were 7.5 hours per completed unit at a standard rate of $13.20 per hour.

The direct labor rate variance is

a.$6,304.80 unfavorable

b.$6,304.80 favorable

c.$7,108.20 unfavorable

d.$7,108.20 favorable

Flapjack Corporation had 7,881 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 979 units were actually produced. Labor standards were 7.5 hours per completed unit at a standard rate of $13.20 per hour. The direct labor rate variance is Oa. $6,304.80 unfavorable Ob. $6,304.80 favorable Oc. $7,108.20 unfavorable Od. $7,108.20 favorable