The following data are given for Harry Company:

Budgeted production	1,056 units
Actual production	900 units
Materials:
Standard price per ounce	$1.758
Standard ounces per completed unit	11
Actual ounces purchased and used in production	10,197
Actual price paid for materials	$20,904
Labor:
Standard hourly labor rate	$14.09 per hour
Standard hours allowed per completed unit	4.4
Actual labor hours worked	4,635
Actual total labor costs	$75,319
Overhead:
Actual and budgeted fixed overhead	$1,054,000
Standard variable overhead rate	$24.00 per standard labor hour
Actual variable overhead costs	$129,780
Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.)

The direct labor rate variance is

a.$19,522.60 favorable

b.$19,522.60 unfavorable

c.$10,011.60 unfavorable

d.$10,011.60 favorable