The following data is given for the Bahia Company: 1,041 units 942 units $1.96 11 10,051 $20,605 $14.33 per hour Budgeted production (at 100% of normal capacity) 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 Overhead is applied on standard labor hours. 4.9 4,851.3 $73,982 $1,147,000 $28.00 per standard labor hour $135,836 Round your final answer to the nearest dollar. Do not round interim calculations. The fixed factory overhead volume variance is Actual price paid for materials $20,605 Labor: Standard hourly labor rate $14.33 per hour Standard hours allowed per completed unit 4.9 Actual labor hours worked 4,851.3 Actual total labor costs $73,982 Overhead: Actual and budgeted fixed overhead $1,147,000 Standard variable overhead rate $28.00 per standard labor hour Actual variable overhead costs $135,836 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 Oa. a. $109,081 unfavorable Ob. $109,081 favorable Oc. $6,594 unfavorable Od $6,594 favorable