The Flapjack Corporation had 8, 200 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1, 100 units but only 1,000 units were actually produced. Labor standards were 7, 6 hours per completed unit at a standard rate of $13,00 per hour. Compute the labor rate variance. a.4.920U b.4, 920F c.4, 560U d.4, 560U Compute the labor time variance. a.9, 880F b.9, 880U c.7, 800U d.7, 800F