The following data is given for the Bahia Company: Budgeted production (at 100% of normal capacity) Actual production Materials: 1,073 units 904 units Standard price per pound Standard pounds per completed $1.82 10 unit Actual pounds purchased and used in production 8,769 Actual price paid for materials Labor $17,976 Standard hourly labor rate Standard hours allowed per $14.22 per hour 4.0 completed unit 4,655.6 $70,998 Actual labor hours worked Actual total labor costs Overhead: Actual and budgeted fixed overhead $1,026,000 $26.00 per standard labor hour $130,357 Standard variable overhead rate Actual variable overhead costs 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 $161,597 unfavorable $161,597 favorable $36,341 unfavorable $36,341 favorable