The following data is given for the Bahia Company: Budgeted production 1,049 units Actual production 952 units Materials: Standard price per pound $1.791 Standard pounds per completed unit 10 Actual pounds purchased and used in production 9,234 Actual price paid for materials $18,930 Labor: Standard hourly labor rate $14.38 per hour Standard hours allowed per completed unit 4.8 Actual labor hours worked 4,902.8 Actual total labor costs $74,768 Overhead: Actual and budgeted fixed overhead $1,063,000 Standard variable overhead rate $27.00 per standard labor hour Actual variable overhead costs $137,278 Overhead is applied on standard labor hours. The variable factory overhead controllable variance is O a. $98,294.57 unfavorable Ob. $98,294.57 favorable c. $13,898.80 unfavorable d. $13,898.80 favorable