Use this information to answer the question that follow The standard costs and actual costs for factory overhead for the manufacture of 2,700 units of actual production are as follows: Fixed overhead (based on 10,000 hours) Variable overhead 3 hours per unit @ $0.71 per hour hours per unit@$1.96 per hour Total variable cost, $18,000 Total fixed cost, $8,100 The fixed factory overhead volume variance is O a. $1,349 unfavorable b. $1,079 unfavorable Oc. $1,079 favorable Od. $0 The following data are given for Bahia Company: Budgeted production Actual production Materials 1,070 units 934 units Standard price per pound Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials $1.81 9,966 $20,430 $14.19 per hour 4,810.1 Labor: Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs $73,354 Overhead: Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs $1,020,000 $25.00 per standard labor hour $134,683 Overhead is applied on standard labor hours. The variable factory overhead controllable variance is a. $129,644.86 unfavorable b. $129,644.86 favorable Oc. $22,603.00 unfavorable Od. $22,603.00 favorable