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 1,044 units 914 units $1.773 10 8,866 $18,175 $14.52 per hour 4.7 4,707.1 $71,783 $1,134,000 $26.00 per standard labor hour $131,799 Overhead is applied on standard labor hours. The variable factory overhead controllable variance is a. $141,206.90 unfavorable b. $141,206.90 favorable c. $20,108.20 unfavorable d. $20,108.20 favorable