79. The following data is given for the Harry Company:

Budgeted production	1,000 units
Actual production	947 units
Materials:
Standard price per ounce	$1.798
Standard ounces per completed unit	10
Actual ounces purchased and used in production	9,754
Actual price paid for materials	$19,996
Labor:
Standard hourly labor rate	$14.38 per hour
Standard hours allowed per completed unit	4.8
Actual labor hours worked	4,877
Actual total labor costs	$79,251
Overhead:
Actual and budgeted fixed overhead	$1,055,000
Standard variable overhead rate	$24.00 per standard labor hour
Actual variable overhead costs	$136,556
Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.) The direct labor rate variance is $9,119.99 unfavorable $9,119.99 favorable $13,885.27 favorable $13,885.27 unfavorable