The Flapjack Corporation Had 8,200 Actual Direct Labor Hours at an Actual

Multiple Choice

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 unfavorable
B) $4,920 favorable
C) $4,560 favorable
D) $4,560 unfavorable