Question Content Area

The following data are given for Bahia Company:

Budgeted production	1,026 units
Actual production	968 units
Materials:
Standard price per pound	$1.967
Standard pounds per completed unit	12
Actual pounds purchased and used in production	11,268
Actual price paid for materials	$23,099
Labor:
Standard hourly labor rate	$14.38 per hour
Standard hours allowed per completed unit	4.3
Actual labor hours worked	4,985
Actual total labor costs	$76,021
Overhead:
Actual and budgeted fixed overhead	$1,148,000
Standard variable overhead rate	$28.00 per standard direct labor hour
Actual variable overhead costs	$139,580
Overhead is applied on standard labor hours.

The variable factory overhead controllable variance is (round your answers to two decimal places.)

a.$64,896.69 unfavorable

b.$64,896.69 favorable

c.$23,032.80 unfavorable

d.$23,032.80 favorable