Flapjack Corporation had 7,944 actual direct labor hours at an actual rate of $12.00 per hour. Original production had been budgeted for 1,100 units, but only 993 units were actually produced. Labor standards were 7.3 hours per completed unit at a standard rate of $12.75 per hour. Round your answer to the nearest cent. The direct labor time variance is

a. $5,942.11 unfavorable b. $5,942.11 favorable c. $8,862.53 unfavorable d. $8,862.53 favorable