The following data is given for the Harry Company: Budgeted production Actual production Materials: 1,086 units 974 units Standard price per ounce Standard ounces per completed unit Actual ounces purchased and used in production Actual price paid for materials $1.888 12 12,039 $24,680 Labor: Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs $14.29 per hour 4.6 5,016 $81,510 Overhead: Actual and budgeted fixed overhead $1,009,000 $27.00 per standard labor hour $140,448 Standard variable overhead rate Actual variable overhead costs Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.) The direct labor rate variance is a. $9,831.36 favorable b. $17,485.08 unfavorable Oc. $9,831.36 unfavorable d. $17,485.08 favorable