The following data is given for the Bahia Company: Budgeted production Actual production Materials: Standard price per pound 1,026 units 939 units $1.859 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. The variable factory overhead controllable variance is a. $88,695.91 unfavorable b. $88,695.91 favorable Oc. $17,090.00 unfavorable d. $17,090.00 favorable 11 10,019 $20,539 $14.33 per hour 4.5 4,835.85 $73,747 $1,046,000 $28.00 per standard labor hour $135,404