The Flapjack Corporation had 7,970 actual direct labor hours at an actual rate of $12.20 per hour. Original production had been budgeted for 1,100 units, but only 990 units were actually produced. Labor standards were 7.2 hours per completed unit at a standard rate of $12.85 per hour. The labor rate variance is $5,180.50 unfavorable$5,180.50 favorable$10,679.76 unfavorable$10,679.76 favorable