The following data is given for the Bahia Company: Budgeted production Actual production Materials: Standard price per pound 1,065 units: 908 units $1.824 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. $174,100.47 unfavorable Ob. $174,100.47 favorable Oc. $29,238.00 unfavorable Od. $29,238.00 favorable 11 9,688 $19,860 $14.50 per hour 4.0 4,676.2 $71,312 $1,181,000 $28.00 per standard labor hour $130,934