The following data is given for the Bahia Company: Budgeted production Actual production Materials: 1,083 units 901 units Standard price per pound Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials $1.985 9,614 $19,709 Labor: Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs $14.12 per hour 4.7 4,640.15 $70,762 Overhead: $1,197,000 $25.00 per standard labor hour $129,924 Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs Overhead is applied on standard labor hours. The variable factory overhead controllable variance is a. $201,157.89 unfavorable b. $201,157.89 favorable // c. $24,056.50 unfavorable d. $24,056.50 favorable