The following data are given for Harry Company: Budgeted production Actual production 1,030 units 921 units Materials: Standard price per ounce Standard ounces per completed unit Actual ounces purchased and used in production Actual price paid for materials Labor: Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs Overhead: Actual and budgeted fixed overhead) Standard variable overhead rate Actual variable overhead costs $1.833 11 10,435 $21,392 $14.76 per hour 4.4 4,743 $77,074 $1,075,000 $28.00 per standard labor hour Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.) The direct labor rate variance is $132,804 Materials: Standard price per ounce Standard ounces per completed unit Actual ounces purchased and used in production Actual price paid for materials Labor: Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs Overhead: Actual and budgeted fixed overhead Standard variable overhead rate. Actual variable overhead costs $1.833 11 10,435 $21,392 $14.76 per hour 4.4 4,743 $77,074 $1,075,000 $28.00 per standard labor hour $132,804 Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.) The direct labor rate variance is. a. $7,067.07 unfavorable b. $17,260.58 favorable Oc. $7,067.07 favorable Od. $17,260.58 unfavorable