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The following data is given for the Harry Company: Budgeted production 1,054 units Actual production 965 units Materials: Standard price per ounce $1.84 Standard ounces

The following data is given for the Harry Company:

Budgeted production 1,054 units
Actual production 965 units
Materials:
Standard price per ounce $1.84
Standard ounces per completed unit 11
Actual ounces purchased and used in production 10,297
Actual cost of materials $21,109
Labor:
Standard hourly labor rate $15.00 per hour
Standard hours allowed per completed unit 4.0
Actual labor hours worked 4,969.75
Actual total labor costs $75,789
Overhead:
Actual and budgeted fixed overhead $1,059,657
Standard variable overhead rate $24.00 per standard labor hour
Actual variable overhead costs $139,153
Overhead is applied on standard labor hours.

Determine the direct labor rate variance.

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