The following data are glven for Harry Company: 1,031 units Budgeted production Actual production 970 units Materials: Standard price per ounce $1.989 Standard ounces per completed unit Actual ounces purchased and used in production 11,989 $24,577 Actual price paid for materials Labor: Standard hourly labor rate $14.19 per hour Standard hours allowed per completed unit Actual labor hours worked 4,996 Actual total labor costs $81,185 Overhead: Actual and budgeted fixed overhead Standard variable overhead rate $1,052,000 $27.00 per standard labor hour $139,888 Actual variable overhead costs Actual and budgeted fixed overhead $1,052,000 $27.00 per standard labor hour Standard variable overhead rate Actual variable overhead costs $139,888 Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.) The direct labor rate variance is a. $20,622.08 unfavorable b. $20,622.08 favorable c. $10,291.76 favorable d. $10,291.76 unfavorable