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 is
a. $4,920 favorable
b. $4,560 unfavorable
c. $4,920 unfavorable
d. $4,560 favorable