The following data is given for the Bahia Company:

Budgeted production (at 100% of normal capacity)	1,077 units
Actual production	917 units
Materials:
Standard price per pound	$1.76
Standard pounds per completed unit	12
Actual pounds purchased and used in production	10,674
Actual price paid for materials	$21,882
Labor:
Standard hourly labor rate	$14.01 per hour
Standard hours allowed per completed unit	4.3
Actual labor hours worked	4,722.55
Actual total labor costs	$72,019
Overhead:
Actual and budgeted fixed overhead	$1,035,000
Standard variable overhead rate	$28.00 per standard labor hour
Actual variable overhead costs	$132,231
Overhead is applied on standard labor hours.

Round your final answer to the nearest dollar. Do not round interim calculations.

The fixed factory overhead volume variance is

a.$153,760 unfavorable

b.$153,760 favorable

c.$21,824 unfavorable

d.$21,824 favorable