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The following data are given for Harry Company:

Budgeted production	1,085 units
Actual production	918 units
Materials:
Standard price per ounce	$1.777
Standard ounces per completed unit	11
Actual ounces purchased and used in production	10,401
Actual price paid for materials	$21,322
Labor:
Standard hourly labor rate	$14.61 per hour
Standard hours allowed per completed unit	4.0
Actual labor hours worked	4,728
Actual total labor costs	$76,830
Overhead:
Actual and budgeted fixed overhead	$1,070,000
Standard variable overhead rate	$28.00 per standard labor hour
Actual variable overhead costs	$132,384
Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.)

The direct labor rate variance is

a.$7,753.92 favorable

b.$23,182.08 unfavorable

c.$23,182.08 favorable

d.$7,753.92 unfavorable