The following data is given for the Bahia Company: Budgeted production 1,031 units Actual production 912 units Materials: Standard price per pound $1.91 Standard pounds per completed unit 12 Actual pounds purchased and used in 10,616 production Actual price paid for materials $21,763 Labor: Standard hourly labor rate $14.91 per hour Standard hours allowed per completed unit 4.1 Actual labor hours worked 4,696.8 Actual total labor costs $71,626 Overhead: Actual and budgeted fixed overhead $1,055,000 Standard variable overhead rate $24.00 per standard labor hour Actual variable overhead costs $131,510 Overhead is applied on standard labor hours. The variable factory overhead controllable variance is Oa. $121,770.13 unfavorable Ob. $121,770.13 favorable Oc. $41,769.20 unfavorable Od. $41,769.20 favorable