1. The following data is given for the Harry Company:

   Budgeted production	1,093 units
   Actual production	962 units
   Materials:
   Standard price per ounce	$1.791
   Standard ounces per completed unit	11
   Actual ounces purchased and used in production	10,899
   Actual price paid for materials	$22,343
   Labor:
   Standard hourly labor rate	$14.75 per hour
   Standard hours allowed per completed unit	4.5
   Actual labor hours worked	4,954
   Actual total labor costs	$80,503
   Overhead:
   Actual and budgeted fixed overhead	$1,156,000
   Standard variable overhead rate	$27.00 per standard labor hour
   Actual variable overhead costs	$138,712
   Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.)

   The direct labor rate variance is

   a.$16,650.25 unfavorable

   c.$16,650.25 favorable

   d.$7,431.00 unfavorable