The following data are given for Bahia Company: Budgeted production Actual production 1,036 units 946 units 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. $1.914 11 10,094 $20,693 $14.07 per hour 4.3 4,872 $74,298 $1,130,000 $25.00 per standard direct labor hour $136,416 The variable factory overhead controllable variance is (round your answers to two decimal places.) Oa. $98,166.02 unfavorable Ob. $98,166.02 favorable Oc. $34,721.00 unfavorable Od. $34,721.00 favorable