The following data is given for the Bahia Company: Budgeted production 1,007 units Actual production 932 units Materials: Standard price per pound $1.9 Standard pounds per completed unit Actual pounds purchased and used in production 10 9,040 Actual price paid for materials $18,532 Labor: Standard hourly labor rate Standard hours allowed per completed unit $14.07 per hour 4.4 Actual labor hours worked 4,799.8 Actual total labor costs $73,197 Overhead: $1,116,000 Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs $27.00 per standard labor hour Overhead is applied on standard labor hours. $134,394 The variable factory overhead controllable variance is Oa. $83,118,17 unfavorable Ob. $83.118.17 favorable Oc. $23.67240 unfavorable Od. $23,672.40 favorable