26,000 units 27,500 units $6.50 8 228,000 $1,504,800 The following data are given for Harry Company: Budgeted production Actual production Materials: Standard price per ounce Standard ounces per completed unit Actual ounces purchased and used in production Actual price paid for materials Labor: Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs Overhead: Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs $22.00 per hour 6.6 183,000 $4,020,000 $1,029,600 $24.50 per standard labor hour $4,520,000 Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.) The direct labor rate variance is a. 520.000 favorable b. 55.490 unfavorable 55,490 favorable d. $33,000 unfavorable