The Flapjack Corporation had 7,986 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 992 units were actually produced. Labor standards were 7.6 hours per completed unit at a standard rate of $12.88 per hour. The labor rate variance is 3,833.28 unfavorable 3,833.28 favorable 6,074.21 unfavorable 6,074.21 favorable