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The Flapjack Corporation had 7,784 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units,
The Flapjack Corporation had 7,784 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 967 units were actually produced. Labor standards were 7.1 hours per completed unit at a standard rate of $13.03 per hour. The labor rate variance is $4,903.92 unfavorable O $4,903.92 favorable X $12,192.25 unfavorable $12,192.25 favorable
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