The following data is given for the Bahia Company: 1,021 units Budgeted production (at 100% of normal capacity) Actual production 906 units Materials: Standard price per pound $1.94 Standard pounds per completed unit 10,546 Actoral pounds purchased and used in production Actual price paid for materials $21,619 Labor: Standard hourly labor rate $14.83 per hour Standard hours allowed per completed unit 4.3 4,665.9 $71,155 Actual labor hours worked Actual total labor costs Overhead: Actual and budgeted fixed overhead Standard variable overhead rate $1,134,000 $28.00 per standard labor hour $130,645 Actual variable overhead costs Overhead is applied on standard labor hours. Round your final answer to the nearest dollar. Do not round interim calculations. Standard pounds per completed unit Actual pounds purchased and used in production 12 10,546 $21,619 Actual price paid for materials Labor: Standard hourly labor rate $14.83 per hour Standard hours allowed per completed unit 4.3 Actual labor hours worked 4,665.9 Actual total labor costs $71,155 Overhead: Actual and budgeted fixed overhead $1,134,000 Standard variable overhead rate $28.00 per standard labor hour Actual variable overhead costs $130,645 Overhead is applied on standard labor hours. Round your final answer to the nearest dollar. Do not round interim calculations. The fixed factory overhead volume variance is a. $127,728 unfavorable b. $127,728 favorable c. $21,563 unfavorable d. $21,563 favorable