The following data is given for Bahia Company: Budgeted production 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 1,070 units 915 units $1.798 12 10,651 $21,835 $14.45 per hour 4.7 4,712.25 $71,862 $1,162,000 $27.00 per standard labor hour $131,943 Overhead is applied on standard labor hours. The variable factory overhead controllable variance is a. $168,327.10 unfavorable b. $168,327.10 favorable c. $15,829.50 unfavorable d. $15,829.50 favorable