The following data is given for the Bahia Company:

Budgeted production	1,040 units
Actual production	906 units
Materials:
Standard price per pound	$1.866
Standard pounds per completed unit	11
Actual pounds purchased and used in production	9,667
Actual price paid for materials	$19,817
Labor:
Standard hourly labor rate	$14.62 per hour
Standard hours allowed per completed unit	4.0
Actual labor hours worked	4,665.9
Actual total labor costs	$71,155
Overhead:
Actual and budgeted fixed overhead	$1,181,000
Standard variable overhead rate	$26.00 per standard labor hour
Actual variable overhead costs	$130,645
Overhead is applied on standard labor hours.

The variable factory overhead controllable variance is

a.$152,167.31 unfavorable

b.$152,167.31 favorable

c.$36,421.00 unfavorable

d.$36,421.00 favorable