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The following data is given for the Harry Company: Budgeted production 1,008 units Actual production 967 units Materials: Standard price per ounce $1.789 Standard ounces

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The following data is given for the Harry Company: Budgeted production 1,008 units Actual production 967 units Materials: Standard price per ounce $1.789 Standard ounces per completed unit 10 Actual ounces purchased and used in production 9,960 Actual price paid for materials $20,418 Labor: Standard hourly labor rate $14.05 per hour Standard hours allowed per completed unit 4.7 Actual labor hours worked 4,980 Actual total labor costs $80,925 Overhead: Actual and budgeted fixed overhead $1,157,000 Standard variable overhead rate $27.00 per standard labor hour Actual variable overhead costs $139,440 Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.) The direct labor rate variance is Oa. $10,956.00 unfavorable Ob. $17,069.15 unfavorable Oc. $17,069.15 favorable Od. $10,956.00 favorable

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