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Flapjack Corporation had 7,897 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but
Flapjack Corporation had 7,897 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 981 units were actually produced. Labor standards were 7.8 hours per completed unit at a standard rate of $13.12 per hour. The direct labor rate variance is $5,685.84unfavorable$5,685.84favorable$3,628.89unfavorable$3,628.89favorable
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