The following data are given for Bahia Company:

Budgeted production	1,077 units
Actual production	936 units
Materials:
Standard price per pound	$1.862
Standard pounds per completed unit	10
Actual pounds purchased and used in production	9,079
Actual price paid for materials	$18,612
Labor:
Standard hourly labor rate	$14.89 per hour
Standard hours allowed per completed unit	4.0
Actual labor hours worked	4,820.4
Actual total labor costs	$73,511
Overhead:
Actual and budgeted fixed overhead	$1,078,000
Standard variable overhead rate	$26.00 per standard labor hour
Actual variable overhead costs	$134,971
Overhead is applied on standard labor hours.

The variable factory overhead controllable variance is

a.$141,130.92 unfavorable

b.$141,130.92 favorable

c.$37,627.00 unfavorable

d.$37,627.00 favorable