The Flapjack Corporation had 8,050 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 7.3 hours per completed unit at a standard rate of $12.80 per hour. The labor rate variance is A A $3,220.00 unfavorable $3,220.00 favorable $9,318.40 unfavorable $9,318.40 favorable A