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. The labor time variance is O$7,800 unfavorable $9,880 favorable $7,800 favorable $9,880 unfavorable The following data relate to direct labor costs for March: Rate: standard, $12.00; actual, $12.25 Hours: standard, 18,500; actual, 17,955 Units of production: 9,450 Calculate the direct labor rate variance. Oa. $4,488.75 unfavorable Ob. $6,851.25 unfavorable Oc. $4,488.75 favorable Od. $6,851.25 favorable The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows: Fixed overhead (based on 10,000 hours) Variable overhead Standard Costs 3 hours per unit @ $0.80 per hour 3 hours per unit @ $2.00 per hour Actual Costs Total variable cost, $18,000 Total fixed cost, $8,000 The amount of the total factory overhead cost variance is Oa. $5,000 unfavorable Ob. $5,000 favorable Oc. $2,500 unfavorable Od. $2,000 favorable