Flapjack Corporation had 7,976 actual direct labor hours at an actual rate of $12.05 per hour. Original production had been budgeted for 1,100 units, but only 997 units were actually produced. Labor standards were 7.0 hours per completed unit at a standard rate of $13.00 per hour. Round your answer to the nearest cent. The direct labor time variance is Ca. $7,545.30 unfavorable Ob. $7.545.30 favorable c. $12,961.00 unfavorable Od. $12,961.00 favorable