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Flapjack Corporation had 8,050 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units,

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Flapjack Corporation had 8,050 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 1,000 units were actually produced. Labor standards were 7.7 hours per completed unit at a standard rate of $13.10 per hour. The direct labor rate variance is Oa. $5.635.00 unfavorable Ob. $5.635.00 favorable Oc. $4,532.60 unfavorable Od. 34.532.60 favorable

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