Actual production	916 units
Materials:
Standard price per ounce	$1.86
Standard ounces per completed unit	11
Actual ounces purchased and used in production	10,378
Actual price paid for materials	$21,275
Labor:
Standard hourly labor rate	$14.25 per hour
Standard hours allowed per completed unit	4.0
Actual labor hours worked	4,717
Actual total labor costs	$76,651
Overhead:
Actual and budgeted fixed overhead	$1,133,000
Standard variable overhead rate	$25.00 per standard labor hour
Actual variable overhead costs	$132,076
Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.)

The direct labor rate variance is

a.$24,439.00 unfavorable

b.$24,439.00 favorable

c.$9,434.00 favorable

d.$9,434.00 unfavorable