The following data is given for the Bahia Company: Budgeted production 1,039 units Actual production 957 units Materials: Standard price per pound $1.858 Standard pounds per completed unit 11 Actual pounds purchased and used in production 10,211 Actual price paid for materials $20,933 Labor: Standard hourly labor rate $14.88 per hour Standard hours allowed per completed unit 4.4 Actual labor hours worked 4,928.55 Actual total labor costs $75,160 Overhead: Actual and budgeted fixed overhead $1,065,000 Standard variable overhead rate $24.00 per standard labor hour Actual variable overhead costs $137,999 Overhead is applied on standard labor hours. The variable factory overhead controllable variance is a. $84,051.97 unfavorable b. $84,051.97 favorable c. $36,939.80 unfavorable d. $36,939.80 favorable