The following data is given for the Bahia Company:

Budgeted production (at 100% of normal capacity)	1,053 units
Actual production	939 units
Materials:
Standard price per pound	$1.79
Standard pounds per completed unit	11
Actual pounds purchased and used in production	10,019
Actual price paid for materials	$20,539
Labor:
Standard hourly labor rate	$14.83 per hour
Standard hours allowed per completed unit	4.2
Actual labor hours worked	4,835.85
Actual total labor costs	$73,747
Overhead:
Actual and budgeted fixed overhead	$1,042,000
Standard variable overhead rate	$27.00 per standard labor hour
Actual variable overhead costs	$135,404
Overhead is applied on standard labor hours.

Round your final answer to the nearest dollar. Do not round interim calculations.

The fixed factory overhead volume variance is

a.$112,809 unfavorable

b.$112,809 favorable

c.$28,921 unfavorable

d.$28,921 favorable