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Flapjack Corporation had 7,744 actual direct labor hours at an actual rate of $12.20 per...

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Accounting

Flapjack Corporation had 7,744 actual direct labor hours at an actual rate of $12.20 per hour. Original production had been budgeted for 1,100 units, but only 962 units were actually produced. Labor standards were 7.8 hours per completed unit at a standard rate of $12.94 per hour. The direct labor rate variance is

$5,730.56 unfavorable

$5,730.56 favorable

$3,509.12 unfavorable

$3,509.12 favorable

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