Use this information for Harry Company to answer the question that follow.

The following data are given for Harry Company:

Budgeted production	1,010 units
Actual production	956 units
Materials:
Standard price per ounce	$1.865
Standard ounces per completed unit	11
Actual ounces purchased and used in production	10,831
Actual price paid for materials	$22,204
Labor:
Standard hourly labor rate	$14.30 per hour
Standard hours allowed per completed unit	4.1
Actual labor hours worked	4,923
Actual total labor costs	$79,999
Overhead:
Actual and budgeted fixed overhead	$1,118,000
Standard variable overhead rate	$27.00 per standard labor hour
Actual variable overhead costs	$137,844

Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.)

The direct labor rate variance is

a.$23,948.72 unfavorable

b.$23,948.72 favorable

c.$9,599.85 favorable

d.$9,599.85 unfavorable