QUESTION 47 The following data is given for the Zoyza Company: Budgeted production (at 100% of normal capacity) Actual production 26,000 units 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 $24.50 per standard labor hour Standard variable overhead rate Actual variable overhead costs $4,520,000 Overhead is applied on standard labor hours. The variable factory overhead controllable variance is a. $59,400 unfavorable b. $59,400 favorable c. $73,250 favorable d. $73,250 unfavorable