The following data are given for Bahia Company:

Budgeted production	1,032 units
Actual production	954 units
Materials:
Standard price per pound	$1.816
Standard pounds per completed unit	10
Actual pounds purchased and used in production	9,254
Actual price paid for materials	$18,971
Labor:
Standard hourly labor rate	$14.44 per hour
Standard hours allowed per completed unit	4.3
Actual labor hours worked	4,913.1
Actual total labor costs	$74,925
Overhead:
Actual and budgeted fixed overhead	$1,062,000
Standard variable overhead rate	$25.00 per standard labor hour
Actual variable overhead costs	$137,567
Overhead is applied on standard labor hours.

The variable factory overhead controllable variance is

a.$80,267.44 unfavorable

b.$80,267.44 favorable

c.$35,012.00 unfavorable

d.$35,012.00 favorable