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Use this information for Harry Company to answer the question that follow. The following data are given for Harry Company: Budgeted production 1,031 units Actual

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

The following data are given for Harry Company:

Budgeted production 1,031 units
Actual production 929 units
Materials:
Standard price per ounce $1.779
Standard ounces per completed unit 11
Actual ounces purchased and used in production 10,526
Actual price paid for materials $21,578
Labor:
Standard hourly labor rate $14.09 per hour
Standard hours allowed per completed unit 4.8
Actual labor hours worked 4,784
Actual total labor costs $77,740
Overhead:
Actual and budgeted fixed overhead $1,155,000
Standard variable overhead rate $25.00 per standard labor hour
Actual variable overhead costs $133,952

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

The direct labor rate variance is

a.$10,333.44 favorable

b.$14,909.87 favorable

c.$14,909.87 unfavorable

d.$10,333.44 unfavorable

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