The following data are given for Bahia Company: Budgeted production (at 100% of normal capacity) 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 1,068 units 923 units $1.79 10 8,953 $18,354 $14.15 per hour 4.7 4,753.45 $72,490 $1,183,000 $26.00 per standard labor hour $133,097 Overhead is applied on standard labor hours. Round your final answer to the nearest dollar. Do not round interim calculations. The fixed factory overhead volume variance is a. $160,613 unfavorable b. $160,613 favorable c. $20,306 unfavorable d. $20,306 favorable