The following data are given for Harry Company: Budgeted production 1,027 units Actual production 916 units Materials: Standard price per ounce $1.849 Standard ounces per completed unit 12 Actual ounces purchased and used in production 11,322 Actual price paid for materials $23,210 Labor: Standard hourly labor rate $14.71 per hour Standard hours allowed per completed unit 4.3 Actual labor hours worked 4,717 Actual total labor costs $76,651 Overhead: Actual and budgeted fixed overhead $1,039,000 Standard variable overhead rate $24.00 per standard labor hour Actual variable overhead costs $132,076 Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.) The direct labor rate variance is a.$18,711.25 unfavorable b.$7,264.18 favorable c.$18,711.25 favorable d.$7,264.18 unfavorable