Flapjack Corporation had 8,034 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 998 units were actually produced. Labor standards were 7.0 hours per completed unit at a standard rate of $13.14 per hour.

The direct labor rate variance is

$5,945.16 unfavorable

$5,945.16 favorable

$13,442.88 unfavorable

$13,442.88 favorable