ignment/takeAssignmentMain.do?invoker=&takeAssignmentSessionLocator=&inprogress= ... Flapjack Corporation had 7,833 actual direct labor hours at an actual rate of $12.20 per hour. Origina production had been budgeted for 1,100 units, but only 973 units were actually produced. Labor standards were 7.0 hours per completed unit at a standard rate of $13.04 per hour. The direct labor rate variance is Oa. $6,579.72 unfavorable Ob. $6,579.72 favorable Oc. $12,895.49 unfavorable Od. $12,895.49 favorable