The Flapjack Corporation had 8,200 actual direct

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 rate variance isa.$4,920 favorableb.$4,560 unfavorablec.$4,920 unfavorabled.$4,560 favorable