Flapjack Corporation had 7,704 actual direct labor hours at an actual rate of $12.47 per hour. Original production had been budgeted for 1,100 units, but only 963 units were actually produced. Labor standards were 7.3 hours per completed unit at a standard rate of $12.75 per hour. Round your answer to the nearest cent. The direct labor time variance is Oa $2,126.30 unfavorable Ob. 32,126.30 favorable Oc. 38,394.78 unfavorable Od. 58,59478 favorable

Flapjack Corporation had 7,704 actual direct labor hours at an actual rate of $12.47 per hour. Original production had been budgeted for 1,100 units, but only 963 units were actually produced. Labor standards were 7.3 hours per completed unit at a standard rate of $12.75 per hour. Round your answer to the nearest cent. The direct labor time variance is Oa $2,126.30 unfavorable Ob. 32,126.30 favorable Oc. 38,394.78 unfavorable Od. 58,59478 favorable