Stephanie Corporation sells a single product. Budgeted sales for the year are anticipated to be 652,000 units, estimated beginning inventory is 105,000 units, and desired ending inventory is 81,000 units. The quantities of direct materials expected to be used for each unit of finished product are given below. Material A 0.50 lb. per unit @ $0.50 per pound Material B 1.00 lb. per unit @ $1.54 per pound Material C 1.20 lb. per unit @ $0.78 per pound The dollar amount of material A used in production during the year is Oa. $587,808 Ob. $163,000 Oc. $967,120 Od. $157,000 Flapjack Corporation had 7,937 actual direct labor hours at an actual rate of $12.30 per hour. Original production had been budgeted for 1,100 units, but only 986 units were actually produced. Labor standards were 7.6 hours per completed unit at a standard rate of $12.81 per hour. The direct labor rate variance is Oa. $4,047.87 unfavorable Ob. $4,047.87 favorable Oc. $5,515.76 unfavorable Od. $5,515.76 favorable