The following data are given for Harry Company: Budgeted production 1,053 units Actual production 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 946 units $1.908 12 11,693 $23,971 $14.45 per hour 4.11 4,872 $79,170 $1,183,000 $28.00 per standard labor hour $136,416 Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.) The direct labor rate variance is Oa. $8,769.60 unfavorable