The following data is given for the Bahia Company:

Budgeted production	1,000 units
Actual production	903 units
Materials:
Standard price per pound	$1.8
Standard pounds per completed unit	11
Actual pounds purchased and used in production	9,635
Actual cost of materials	$19,752
Labor:
Standard hourly labor rate	$14.00 per hour
Standard hours allowed per completed unit	5.0
Actual labor hours worked	4,650.45
Actual total labor costs	$70,919
Overhead:
Actual and budgeted fixed overhead	$1,064,925
Standard variable overhead rate	$26.00 per standard labor hour
Actual variable overhead costs	$130,213
Overhead is applied on standard labor hours.

Determine the amount of the variable factory overhead controllable variance.

Select the correct answer.

$103,298 U

$116,121 U

$12,823 U

$2,409 U