The following data are given for Bahia Company: Budgeted production 1,000 units Actual production 980 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 $14.00 per hour Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs $62,928 Overhead: Actual and budgeted fixed overhead $27,000 Standard variable overhead rate \$3.50 per standard direct labor hour Actual variable overhead costs $15,500 Overhead is applied on standard labor hours. The fixed factory overhead volume variance is D. 565 faworable b. 5540 untxorable c. 565 unfacrable? d. 3540 farorable