The following data is given for the Bahia Company Budgeted production Actual production Materials: 1,066 units 955 units Standard price per pound Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials $1.828 10,190 $20,890 Labor: $14.51 per hour 4.2 4,918.25 $75,003 Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs Overhead $1.126,000 $28.00 per standard labor hour $137,711 Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs Overhead is applied on standard labor hours. The variable factory overhead controliable variance is Oa $117.247.65 unfavorable Ob. $137,247.65 favorable Oc-$25403.00 unfavorable Od. $25,403.00 faverabe All work saved