The following data are given for Harry Company:

Line Item Description Value

Budgeted production $1,065$ units

Actual production $940$ units

Materials:

Standard price per ounce $$1\mathrm{.}863$

Standard ounces per completed unit $12$

Actual ounces purchased and used in production $11,618$

Actual price paid for materials $$23,817$

Labor:

Standard hourly labor rate $$14\mathrm{.}49$ per hour

Standard hours allowed per completed unit $4\mathrm{.}3$

Actual labor hours worked $4,841$

Actual total labor costs $$78,666$

Overhead:

Actual and budgeted fixed overhead $$1,104,000$

Standard variable overhead rate $$28\mathrm{.}00$ per standard labor hour

Actual variable overhead costs $$135,548$

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

The direct labor rate variance is

a$.$ $$20,097\mathrm{.}42$ unfavorable

b$.$ $$8,520\mathrm{.}16$ favorable

c$.$ $$20,097\mathrm{.}42$ favorable

d$.$ $$8,520\mathrm{.}16$ unfavorable