Flapjack Corporation had 8,002 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 994 units were actually produced. Labor standards were 7.7 hours per completed unit at a standard rate of $13.13 per hour. The direct labor rate variance is $5,841.45 unfavorable $5.841.46 favorable 34,728.48 unfavorable $4,728.48 favorable