The following data is given for the Bahia Company: Budgeted production 1,015 units Actual production 914 units Materials: Standard price per pound $1.829 Standard pounds per completed unit 12 Actual pounds purchased and used in production 10,639 Actual price paid for materials $21,810 Labor: Standard hourly labor rate $14.50 per hour Standard hours allowed per completed unit 4.1 Actual labor hours worked 4,707.1 Actual total labor costs $71,783 Overhead: Actual and budgeted fixed overhead $1,091,000 Standard variable overhead rate $27.00 per standard labor hour Actual variable overhead costs $131,799 Overhead is applied on standard labor hours. The variable factory overhead controllable variance is a. $108,562.56 unfavorable b. $108,562.56 favorable c. $30,619.20 unfavorable d. $30,619.20 favorable