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. Compute the labor time variance.

A) 9,880F
B) 9,880U
C) 7,800U
D) 7,800F