The following data is given for the Zoyza Company: Budgeted production (at 100% of normal capacity) Actual production Materials: 26,000 units 27,500 units $6.50 Standard price per ounce Standard ounces per completed unit Actual ounces purchased and used in production Actual price paid for materials Labor: 228,000 $1,504,800 $22 per hour 6.6 183,000 4,020,000 Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs Overhead Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs $1,029,600 S24.50 per standard labor hour $4,520,000 Overhead is applied on standard labor hours. The variable factory overhead controllable variance is O a. $73,250 unfavorable Ob.S59,400 favorable O c. $73,250 favorable O d.$59,400 unfavorable