The following data are given for Bahia Company: 1,088 units 971 units $1.94 11 10,361 $21,240 $14.60 per hour 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. Round your final answer to the nearest dollar. 4.2 5,000.65 $76,260 $1,101,000 $26.00 per standard labor hour $140,018 The fixed factory overhead volume variance is Da. $118,398 unfavorable b. $118,398 favorable c. $33,985 unfavorable d. $33,985 favorable The standard costs and actual costs for factory overhead for the manufacture of 2,600 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit @ $0.76 per hour Variable overhead 3 hours per unit @ $1.94 per hour Actual Costs Total variable cost, $18,200 Total fixed cost, $7,800 The fixed factory overhead volume variance is a $1,672 unfavorable b. $1,338 favorable c. $1,338 unfavorable d. $0