The following data is given for the Bahia Company: Budgeted production Actual production Materials: 1,066 units 906 units Standard price per pound Standard pounds per completed $1.785 unit Actual pounds purchased and used in production 9,667 Actual price paid for materials Labor $19,817 $14.91 per hour Standard hourly labor rate Standard hours allowed per completed unit 4,665.9 $71,155 Actual labor hours worked Actual total labor costs Overhead: Actual and budgeted fixed overhead $1,036,000 $25.00 per standard labor hour $130,645 Standard variable overhead rate Actual variable overhead costs Overhead is applied on standard labor hours. The variable factory overhead controllable variance is $155,497.19 unfavorable $155,497.19 favorable $24,190.00 unfavorable $24,190.00 favorable