he following data is given for the Harry Company:

Budgeted production	1,084 units
Actual production	964 units
Materials:
Standard price per ounce	$1.816
Standard ounces per completed unit	11
Actual ounces purchased and used in production	10,922
Actual price paid for materials	$22,390
Labor:
Standard hourly labor rate	$14.08 per hour
Standard hours allowed per completed unit	4.3
Actual labor hours worked	4,965
Actual total labor costs	$80,681
Overhead:
Actual and budgeted fixed overhead	$1,110,000
Standard variable overhead rate	$24.00 per standard labor hour
Actual variable overhead costs	$139,020
Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.)

The direct labor rate variance is

a.$22,316.58 unfavorable

b.$10,774.05 unfavorable

c.$22,316.58 favorable

d.$10,774.05 favorable