The following data are given for Bahia Company:

Budgeted production

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.

The variable factory overhead controllable variance is

a$.$ $$540$ favorable

b$.$ $$540$ unfavorable

c$.$ $$65$ favorable

d$.$ $$65$ unfavorable

$1,000$ units

$980$ units

$$2\mathrm{.}00$

$12$

$11,800$

$$23,000$

$$14\mathrm{.}00$ per hour

$4\mathrm{.}5$

$4,560$

$$62,928$

$$27,000$

$$3\mathrm{.}50$ per standard direct labor hour

$$15,500$