Calculator The following data is given for the Bahia Company: Budgeted production (at 100% of normal capacity) 1,038 units Actual production 950 units Materials: Standard price per pound $1.80 Standard pounds per completed unit Actual pounds purchased and used in production 11,058 Actual price paid for materials $22,669 Labor: Standard hourly labor rate $14.37 per hour Standard hours allowed per completed unit 4.0 Actual labor hours worked 4,892.5 $74,611 Actual total labor costs Overhead: Actual and budgeted fixed overhead $1,087,000 Standard variable overhead rate $24.00 per standard labor hour Actual variable overhead costs $136,990 Overhead is applied on standard labor hours. Round your final answer to the nearest dollar. Do not round interim calculations. Calculator Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials Labor: 12 11,058 $22,669 Standard hourly labor rate Standard hours allowed per completed unit $14.37 per hour Actual labor hours worked 4.0 Actual total labor costs 4,892.5 Overhead: $74,611 Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs $1,087,000 $24.00 per standard labor hour Overhead is applied on standard labor hours. $136,990 Round your final answer to the nearest dollar. Do not round interim calculations. The fixed factory overhead volume variance is a. $92,154 unfavorable b. $92,154 favorable c. $45,790 unfavorable d. $45,790 favorable