What is the direct labor rate variance for flapjack corp

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Problem 1: Flapjack Corporation had 8,042 actual direct labor hours at an actual rate of $12.20 per hour. Original production had been budgeted for 1,100 units, but only 999 units were actually produced. Labor standards were 7.5 hours per completed unit at a standard rate of $12.76 per hour. The direct labor rate variance is

a. $4,503.52 unfavorable
b. $4,503.52 favorable
c. $7,496.02 unfavorable
d. $7,496.02 favorable

Reference no: EM132805880

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