The following data is given for the Harry Company:

Budgeted production	1,020 units
Actual production	974 units
Materials:
Standard price per ounce	$1.887
Standard ounces per completed unit	10
Actual ounces purchased and used in production	10,032
Actual price paid for materials	$20,566
Labor:
Standard hourly labor rate	$14.17 per hour
Standard hours allowed per completed unit	4.7
Actual labor hours worked	5,016
Actual total labor costs	$81,510
Overhead:
Actual and budgeted fixed overhead	$1,155,000
Standard variable overhead rate	$26.00 per standard labor hour
Actual variable overhead costs	$140,448
Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.)

The direct labor rate variance is

a.$16,642.57 favorable

b.$16,642.57 unfavorable

c.$10,433.28 unfavorable

d.$10,433.28 favorable