The following data is given for the Harry Company: Budget production 26,000 units Actcual production 27,000 units Materials: statndard price per ounce $6.50~ standard ouces per completed unit 8~Actual ounces purchased and used in production 228,000~Actual price paid for materials $1,504,800 Labor: standard hourly labor rate $22 per hour~Actual labor hours worked 183,000~Actual total labor costs $4,020,000~ standard hrs allowed per completed unit 6.6 Overhead~Actual and budgeted fixed overhead $1,029,600~Standard variable overhead rate $24.50 per stadard labor hour~Actual variable overhead costs$4,520,000~overhead is applied on standard labor hours Overhead is applied on standard labor hours. The direct labor time variance is: a. 33,000F b. 33,000U c. 6,000F d. 6,000U