17 - Use this information for Harry Company to answer the question that follow. The following data are given for Harry Company:

Budgeted production	1,069 units
Actual production	909 units
Materials:
Standard price per ounce	$1.85
Standard ounces per completed unit	12
Actual ounces purchased and used in production	11,235
Actual price paid for materials	$23,032
Labor:
Standard hourly labor rate	$14.44 per hour
Standard hours allowed per completed unit	4.2
Actual labor hours worked	4,681
Actual total labor costs	$76,066
Overhead:
Actual and budgeted fixed overhead	$1,032,000
Standard variable overhead rate	$27.00 per standard labor hour
Actual variable overhead costs	$131,068

Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.)

The direct labor rate variance is

a.$8,472.61 favorable

b.$20,936.97 unfavorable

c.$8,472.61 unfavorable

d.$20,936.97 favorable