The following data is given for the Bahia Company: Budgeted production (at 100% of normal capacity) 1,071 units Actual production 972 units Materials: Standard price per pound $1.96 Standard pounds per completed unit 12 Actual pounds purchased and used in production 11,314 Actual price paid for materials $23,194 Labor: Standard hourly labor rate $14.13 per hour Standard hours allowed per completed unit 4.5 5,005.8 Actual labor hours worked $76,338 Actual total labor costs Overhead: $1,055,000 Actual and budgeted fixed overhead $25.00 per standard labor hour Standard variable overhead rate $140,162 Actual variable overhead costs 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 Standard price per pound $1.96 Standard pounds per completed unit 12 Actual pounds purchased and used in production 11,314 Actual price paid for materials $23,194 Labor: Standard hourly labor rate $14.13 per hour Standard hours allowed per completed unit 4.5 Actual labor hours worked 5,005.8 Actual total labor costs $76,338 Overhead: $1,055,000 Actual and budgeted fixed overhead $25.00 per standard labor hour Standard variable overhead rate $140,162 Actual variable overhead costs 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. $97,521 unfavorable b. $97,521 favorable C. $30,812 unfavorable d. $30,812 favorable