Flapjack Corporation had 7,994 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 993 units were actually produced. Labor standards were 8.0 hours per completed unit at a standard rate of $12.89 per hour. The direct labor rate variance is

a. $3,917.06 unfavorable

b. $3,917.06 favorable

c. $900.50 unfavorable

d. $900.50 favorable