Flapjack Corporation had 8,050 actual direct labor hours at an actual rate of $12.20 per hour. Original production had been budgeted for 1,100 units, but only 1,000 units were actually produced. Labor standards were 7.6 hours per completed unit at a standard rate of $12.89 per hour. The direct labor rate variance is

a. $5,554.50 unfavorable

b. $5,554.50 favorable

c. $5,181.78 unfavorable

d. $5,181.78 favorable