Flapjack Corporation had 8,000 actual direct labor hours at an actual rate of $12.38 per hour. Original production had been budgeted for 1,100 units, but only 1,000 units were actually produced. Labor standards were 7.2 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.$3,000.00 unfavorable

b.$3,000.00 favorable

c.$10,200.00 unfavorable

d.$10,200.00 favorable