e following data is given for the Harry Company:

Budgeted production	1,045 units
Actual production	909 units
Materials:
Standard price per ounce	$1.972
Standard ounces per completed unit	10
Actual ounces purchased and used in production	9,363
Actual price paid for materials	$19,194
Labor:
Standard hourly labor rate	$14.75 per hour
Standard hours allowed per completed unit	4.7
Actual labor hours worked	4,681
Actual total labor costs	$76,066
Overhead:
Actual and budgeted fixed overhead	$1,154,000
Standard variable overhead rate	$28.00 per standard labor hour
Actual variable overhead costs	$131,068
Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.)

The direct labor rate variance is

a. $13,049.57 favorable

b. $13,049.57 unfavorable

c. $7,021.50 unfavorable

d. $7,021.50 favorable