The following data is given for the Harry Company: Budgeted production Actual production 1,050 units 952 units Materials: $1.76 11 Standard price per ounce Standard ounces per completed unit Actual ounces purchased and used in production Actual price paid for materials 10,786 $22,111 Labor: $14.07 per hour Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs 4.4 4,903 $79,674 Overhead: $1,020,000 Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs $28.00 per standard labor hour $137,284 Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.) Standard ounces per completed unit 11 Actual ounces purchased and used in production 10,786 Actual price paid for materials $22,111 Labor: Standard hourly labor rate $14.07 per hour Standard hours allowed per completed unit 4.4 Actual labor hours worked 4,903 Actual total labor costs $79,674 Overhead: Actual and budgeted fixed overhead $1,020,000 Standard variable overhead rate $28.00 per standard labor hour Actual variable overhead costs $137,284 Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.) The direct labor rate variance is a. $10,688.54 favorable b. $20,737.58 unfavorable c. $10,688.54 unfavorable d. $20,737.58 favorable