The following data is given for the Bahia Company: Budgeted production 1,068 units Actual production Materials: Standard price per pound 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 Oa. $133,793.07 unfavorable Ob. $133,793.07 favorable 931 units $1.985 12 10,837 $22,216 $14.93 per hour 4.1 4,794.65 $73,118 $1,043,000 $25.00 per standard labor hour $134,250