The following data are given for Bahia Company:

Budgeted production	1,005 units
Actual production	943 units
Materials:
Standard price per pound	$1.936
Standard pounds per completed unit	12
Actual pounds purchased and used in production	10,977
Actual price paid for materials	$22,503
Labor:
Standard hourly labor rate	$14.60 per hour
Standard hours allowed per completed unit	4.1
Actual labor hours worked	4,856.45
Actual total labor costs	$74,061
Overhead:
Actual and budgeted fixed overhead	$1,146,000
Standard variable overhead rate	$26.00 per standard labor hour
Actual variable overhead costs	$135,981
Overhead is applied on standard labor hours.

The variable factory overhead controllable variance is

a. $70,698.51 unfavorable

b. $70,698.51 favorable

c. $35,457.20 unfavorable

d. $35,457.20 favorable