Flapjack Corporation had 8,200 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 7.6 hours per completed unit at a standard rate of $13.00 per hour. The direct labor time variance is $9,880 favorable $7,800 favorable $9,880 unfavorable $7,800 unfavorable