The following data is given for the Bahia Company:

Budgeted production	1,002 units
Actual production	941 units
Materials:
Standard price per pound	$1.757
Standard pounds per completed unit	11
Actual pounds purchased and used in production	10,040
Actual price paid for materials	$20,582
Labor:
Standard hourly labor rate	$14.60 per hour
Standard hours allowed per completed unit	4.0
Actual labor hours worked	4,846.15
Actual total labor costs	$73,904
Overhead:
Actual and budgeted fixed overhead	$1,115,000
Standard variable overhead rate	$27.00 per standard labor hour
Actual variable overhead costs	$135,692
Overhead is applied on standard labor hours.

The variable factory overhead controllable variance is

a.$67,879.24 unfavorable

b.$67,879.24 favorable

c.$34,064.00 unfavorable

d.$34,064.00 favorable