The following data is given for the Harry Company: Budgeted production Actual production Materials: 1,027 units 970 units Standard price per ounce Standard ounces per completed unit Actual ounces purchased and used in production Actual cost of materials $21,218 Labor: Standard hourly labor rate Standard hours allowed per completed unit $14.00 per hour 4.0 ,995.5 $76,181 0 Actual labor hours worked Actual total labor costs Overhead: Actual and budgeted fixed overhead Standard variable overhead rate $1,109,076 $27.00 per standard labor hour $139,874 6 2 2 Actual variable overhead costs Overhead is applied on standard labor hours. Determine the direct labor rate variance. Select the correct answer. $6,.244 F $21,861 F $6,244 U $21,861 U