Budgeted production 1,064 units Actual production 930 units Materials: Standard price per ounce $1.908 Standard ounces per completed unit 12 Actual ounces purchased and used in production 11,495 Actual price paid for materials $23,565 Labor: Standard hourly labor rate $14.92 per hour Standard hours allowed per completed unit 4.8 Actual labor hours worked 4,790 Actual total labor costs $77,838 Overhead: Actual and budgeted fixed overhead $1,106,000 Standard variable overhead rate $26.00 per standard labor hour $134,120 Actual variable overhead costs Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.) The direct labor rate variance is Oa, 56,370.70 unfavorable Ob: $11,235.12 unfavorable c. $6,370.70 favorable d. $11,235.12 favorable