The following data is given for the Harry Company:

Budgeted production	1,033 units
Actual production	929 units
Materials:
Standard price per ounce	$1.93
Standard ounces per completed unit	10
Actual ounces purchased and used in production	9,011
Actual cost of materials	$18,473
Labor:
Standard hourly labor rate	$14.00 per hour
Standard hours allowed per completed unit	4.0
Actual labor hours worked	4,784.35
Actual total labor costs	$72,961
Overhead:
Actual and budgeted fixed overhead	$1,173,122
Standard variable overhead rate	$24.00 per standard labor hour
Actual variable overhead costs	$133,962
Overhead is applied on standard labor hours.

Determine the direct labor rate variance.

Select the correct answer.

$5,980 F

$20,937 F

$20,937 U

$5,980 U