The following data are given for Bahia Company:

Budgeted production	1,021 units
Actual production	973 units
Materials:
Standard price per pound	$1.819
Standard pounds per completed unit	10
Actual pounds purchased and used in production	9,438
Actual price paid for materials	$19,348
Labor:
Standard hourly labor rate	$14.11 per hour
Standard hours allowed per completed unit	4.7
Actual labor hours worked	5,010.95
Actual total labor costs	$76,417
Overhead:
Actual and budgeted fixed overhead	$1,106,000
Standard variable overhead rate	$26.00 per standard labor hour
Actual variable overhead costs	$140,307
Overhead is applied on standard labor hours.

The variable factory overhead controllable variance is

a.$51,996.08 unfavorable

b.$51,996.08 favorable

c.$21,406.40 unfavorable

d.$21,406.40 favorable