The following data are given for Bahia Company:

Budgeted production (at 100% of normal capacity)	1,054 units
Actual production	935 units
Materials:
Standard price per pound	$1.92
Standard pounds per completed unit	11
Actual pounds purchased and used in production	9,976
Actual price paid for materials	$20,451
Labor:
Standard hourly labor rate	$14.60 per hour
Standard hours allowed per completed unit	4.1
Actual labor hours worked	4,815.25
Actual total labor costs	$73,433
Overhead:
Actual and budgeted fixed overhead	$1,063,000
Standard variable overhead rate	$28.00 per standard labor hour
Actual variable overhead costs	$134,827
Overhead is applied on standard labor hours.

Round your final answer to the nearest dollar.

The fixed factory overhead volume variance is

a.$120,019 unfavorable

b.$120,019 favorable

c.$27,489 unfavorable

d.$27,489 favorable