The following data is given for the Bahia Company: Budgeted production Actual production Materials 1,011 units 932 units Standard price per pound Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials $1.864 12 10,848 $22,238 Labor: Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs $14.65 per hour 4.2 4,799.8 $73,197 Overhead Actual and budgeted fixed overhead $1,011,000 $26.00 per standard labor hour $134,394 Standard variable overhead rate Actual variable overhead costs Overhead is applied on standard labor hours. The variable factory overhead controllable variance is Oa. $79,000.00 unfavorable b. $79,000.00 favorable $32,619.60 unfavorable Od. $32,619.60 favorable