The following data is given for the Harry Company:

Budgeted production 26,000 units
Actual production 27,500 units

Materials:
Standard price per ounce $6.50
Standard ounces per completed unit 8
Actual ounces purchased and used in production 228,000
Actual price paid for materials $1,504,800

Labor:
Standard hourly labor rate $22 per hour
Standard hours allowed per completed unit 6.6
Actual labor hours worked 183,000
Actual total labor costs $4,020,000

Overhead:
Actual and budgeted fixed overhead $1,029,600
Standard variable overhead rate $24.50 per standard labor hour
Actual variable overhead costs $4,520,000
Overhead is applied on standard labor hours. (Round interim calculations to the nearest cent.)

The direct labor rate variance is:a. 6,000Ub. 6,000Fc. 33,000Fd. 33,000U