The following data relate to direct labor costs for the current period: Standard costs 7,400 hours at $11.40 Actual costs 6,400 hours at $10.20 What is the direct labor rate variance? Oa. $19,080 unfavorable Ob. $7,680 favorable Oc. $19,080 favorable Od. $11,400 favorable The following data are given for Harry Company: 1,036 units Budgeted production Actual production 926 units Materials: $1.874 12 Standard price per ounce Standard ounces per completed unit Actual ounces purchased and used in production Actual price paid for materials 11,445 $23,462 Labor: $14.33 per hour Standard hourly labor rate Standard hours allowed per completed unit 4.2 Actual labor hours worked 4,769 $77,496 Actual total labor costs Overhead: Actual and budgeted fixed overhead $1,031,000 $25.00 per standard labor hour Standard variable overhead rate Actual variable overhead costs $133,532 Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.) The direct labor rate variance is Oa. $9,156.48 favorable b. $21,763.76 unfavorable Oc. $9,156.48 unfavorable Od. $21,763.76 favorable The following data are given for Bahia Company: 1,061 units Budgeted production Actual production 974 units Materials: $1.974 11 Standard price per pound Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials 10,393 $21,306 Labor: $14.07 per hour Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked 4.6 5,016.1 $76,496 Actual total labor costs Overhead: Actual and budgeted fixed overhead Standard variable overhead rate $1,024,000 $26.00 per standard labor hour $140,451 Actual variable overhead costs Overhead is applied on standard labor hours. The variable factory overhead controllable variance is Oa. $83,966.07 unfavorable Ob. $83,966.07 favorable c. $23,960.60 unfavorable Od. $23,960.60 favorable