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 unts were actus y produced Labor standards were 7.6 hours per completed unit at a standard rate of $13.00 per The labor rate variances $4.920 favorable 34,560 favorable $4,920 unfavorable 4 unfavorable