The following data are given for Bahia Company: 1,000 units 955 units $1.95 11 10,190 $20,890 Budgeted production (at 100% of normal capacity) 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. $14.61 per hour 4.3 4,918.25 $75,003 $1,065,000 $28.00 per standard labor hour $137,711 Round your final answer to the nearest dollar. The fixed factory overhead volume variance is