The following data are given for Harry Company:

Budgeted production

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

$26,000$ units

$27,500$ units

$$6\mathrm{.}50$

$8$

$228,000$

$$1,504,800$

$$22\mathrm{.}00$ per hour

$6\mathrm{.}6$

$183,000$

$$4,020,000$

$$1,029,600$

$$24\mathrm{.}50$ per standard labor hour

$$4,520,000$

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

The direct labor rate variance is

a$.$ $$5,490$ unfavorable

b$.$ $$5,490$ favorable

c$.$ $$33,000$ unfavorable

d$.$ $$33,000$ favorable