The Flapjack Corporation had 8,018 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 996 units were actually produced. Labor standards were 7.0 hours per completed unit at a standard rate of $13.02 per hour. The labor rate variance is O $4.971.16 unfavorable O$4,971.16 favorable O$13,437.37 unfavorable O$13,437.37 favorable