The following data is given for the Bahia Company: Budgeted production Actual production Materials: Standard price per pound Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials Labor: Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs Overhead: Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs Overhead is applied on standard labor hours. The variable factory overhead controllable variance is Oa. $80,139.02 unfavorable b. $80,139.02 favorable Oc. $25,899.00 unfavorable Od. $25,899.00 favorable 1,043 units 970 units $1.834 10 9,409 $19,288 $14.41 per hour 4.7 4,995.5 $76,181 $1,145,000 $25.00 per standard labor hour $139,874