The direct labor rate variance is

The data are given Harry Company: Budg eted Actual pt Standard "ice Standard per completed unit Actual ounces purchased and in production Actual price paid for materials Standard hourly rate Standard hours per completed Actual labor hours Actual to-tat Costs Overhead: Actual and budgeted overhead Variable overhead rate Actual variable ovothead costs u nit 1,069 units 925 units $1.794 9,52g "9,532 $14.74 per 4, 764 $77,415 Standard "33,392 Overhead [s applied on Standard hours. (Round calculations to the nearest cent.) The direct labor rote Variance