1. The following data is given for the Bahia Company:

   Budgeted production	1,064 units
   Actual production	958 units
   Materials:
   Standard price per pound	$1.864
   Standard pounds per completed unit	10
   Actual pounds purchased and used in production	9,293
   Actual price paid for materials	$19,051
   Labor:
   Standard hourly labor rate	$14.25 per hour
   Standard hours allowed per completed unit	4.6
   Actual labor hours worked	4,933.7
   Actual total labor costs	$75,239
   Overhead:
   Actual and budgeted fixed overhead	$1,162,000
   Standard variable overhead rate	$27.00 per standard labor hour
   Actual variable overhead costs	$138,144
   Overhead is applied on standard labor hours.

   The variable factory overhead controllable variance is

   a.$115,763.16 unfavorable

   b.$115,763.16 favorable

   c.$19,160.40 unfavorable

   d.$19,160.40 favorable