1. Question Content Area

   Use this information for Flapjack Corporation to answer the question that follows.

   Flapjack Corporation had 7,656 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 951 units were actually produced. Labor standards were 7.1 hours per completed unit at a standard rate of $13.00 per hour.

   The direct labor rate variance is

   $4,593.60 unfavorable

   $4,593.60 favorable

   $11,243.82 unfavorable

   $11,243.82 favorable