The following data are given for Bahia Company: 1,097 units Budgeted production (at 100% of normal capacity) Actual production 906 units Materials: Standard price per pound $1.82 11 Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials 9,667 $19,817 Labor: $14.39 per hour Standard hourly labor rate Standard hours allowed per completed unit 4.2 Actual labor hours worked 4,665.9 $71,155 Actual total labor costs Overhead: Actual and budgeted fixed overhead Standard variable overhead rate $1,198,000 $27.00 per standard labor hour $130,645 Actual variable overhead costs Overhead is applied on standard labor hours. Round your final answer to the nearest dollar. The fixed factory overhead volume variance is