The following data are given for Harry Company:

Budgeted production	1,005 units
Actual production	932 units
Materials:
Standard price per ounce	$1.76
Standard ounces per completed unit	12
Actual ounces purchased and used in production	11,520
Actual price paid for materials	$23,616
Labor:
Standard hourly labor rate	$14.00 per hour
Standard hours allowed per completed unit	4.9
Actual labor hours worked	4,800
Actual total labor costs	$78,000
Overhead:
Actual and budgeted fixed overhead	$1,035,000
Standard variable overhead rate	$26.00 per standard labor hour
Actual variable overhead costs	$134,400

Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.)

The direct labor rate variance is

a.$10,800.00 unfavorable

b.$10,800.00 favorable

c.$14,064.80 favorable

d.$14,064.80 unfavorable