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

Option (C) is correct.

Explanation:

Given that,

Actual direct labor hours = 8,200

Actual rate = $12.40 per hour

Original  production = 1,100 units

Actual units produced = 1,000

Labor  standards = 7.6 hours per completed unit

standard rate = $13.00 per hour

Labor time variance:

= (Standard hours - Actual hours) × Standard rate

= (1,000 × 7.6 - 8,200) × $13

= 7,800 Unfavorable

previous business sales - c.