The following data are given for Stringer Company: Budgeted production Actual production Materials: 903 units 1,015 units Standard price per ounce $1.87 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 11 11,500 $23,575 $14.45 per hour 4.6 5,227.25 $79,716 $1,091,000 $25.00 per standard labor hour $146,363 Overhead is applied on standard labor hours. The direct materials quantity variance is Oa. 2,070.00 favorable Ob. 2,070.00 unfavorable Oc. 626.45 unfavorable Od. 626.45 favorable Flapjack Corporation had 8,200 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 1,000 units were actually produced. Labor standards were 7.6 hours per completed unit at a standard rate of $13.00 per hour. The direct labor rate variance is Oa. $4,920 favorable Ob. $4,560 favorable Oc. $4,560 unfavorable Od. $4,920 unfavorable