The following data relate to direct labor costs for the current period: Standard costs Actual costs 7,000 hours at $11.70 6,400 hours at $10.10 What is the direct labor rate variance? a. $17,260 unfavorable Ob. $10,240 favorable Oc. $17,260 favorable Od. $7,020 favorable Standard ounces per completed unit 10 Actual ounces purchased and used in production 9,425 Actual price paid for materials $19,321 Labor: Standard hourly labor rate $14.05 per hour Standard hours allowed per completed unit 4.0 Actual labor hours worked 4,712 Actual total labor costs $76,570 Overhead: Actual and budgeted fixed overhead $1,170,000 Standard variable overhead rate $25.00 per standard labor hour Actual variable overhead costs $131,936 Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.) The direct labor rate variance is Oa. $10,366.40 unfavorable Ob. $25,147.00 unfavorable Oc. $25,147.00 favorable Od. $10,366.40 favorable