The following data is given for the Zoyza Company: 26,000 units Budgeted production (at 100% of normal capacity) Actual production 27,500 units Materials: Standard price per ounce $6.50 8 Standard ounces per completed unit 228,000 Actual ounces purchased and used in production $1,504,800 Actual price paid for materials Labor: $22 per hour Standard hourly labor rate Standard hours allowed per completed unit 6.6 183,000 Actual labor hours worked $4,020,000 Actual total labor costs Overhead: $1,029,600 Actual and budgeted fixed overhead $24.50 per standard labor Standard variable overhead rate hour $4,520,000 Actual variable overhead costs Overhead is applied on standard labor hours. The variable factory overhead controllable variance is Select one: a. $73, vorable b. $73,250 unfavorable c. $59,400 favorable d. $59,400 unfavorable