The following data is given for the Bahia Company:

Budgeted production (at 100% of normal capacity)	1,100 units
Actual production	928 units
Materials:
Standard price per pound	$1.81
Standard pounds per completed unit	12
Actual pounds purchased and used in production	10,802
Actual price paid for materials	$22,144
Labor:
Standard hourly labor rate	$14.86 per hour
Standard hours allowed per completed unit	4.2
Actual labor hours worked	4,779.2
Actual total labor costs	$72,883
Overhead:
Actual and budgeted fixed overhead	$1,012,000
Standard variable overhead rate	$28.00 per standard labor hour
Actual variable overhead costs	$133,818
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.$158,240 unfavorable

b.$158,240 favorable

c.$24,685 unfavorable

d.$24,685 favorable