The following data is given for the Bahia Company: Budgeted production 1,099 units Actual production 921 units Materials: Standard price per pound $1.976 Standard pounds per completed unit 10 Actual pounds purchased and used in production 8,934 Actual price paid for materials $18,315 Labor: Standard hourly labor rate $14.59 per hour Standard hours allowed per completed unit 4.9 Actual labor hours worked 4,743.15 Actual total labor costs $72,333 Overhead: Actual and budgeted fixed overhead $1,112,000 Standard variable overhead rate $27.00 per standard labor hour Actual variable overhead costs $132,808 Overhead is applied on standard labor hours. The variable factory overhead controllable variance is Oa. $180,105.55 unfavorable Ob. $180,105.55 favorable Oc. $10,959.70 unfavorable Od S10 050 70 favorable