12 4.4 Use this information for Stringer Company to answer the question that follow. The following data are given for Stringer Company: Budgeted production 914 units Actual production 1,007 units Materials: Standard price per ounce $1.76 Standard ounces per completed unit Actual ounces purchased and used in 12,447 production Actual price paid for materials $25,516 Labor: Standard hourly labor rate $14.77 per hour Standard hours allowed per completed unit Actual labor hours worked 5,186.05 Actual total labor costs $79,087 Overhead: Actual and budgeted fixed overhead $1,170,000 $25.00 per standard labor Standard variable overhead rate hour Actual variable overhead costs $145,209 Overhead is applied on standard labor hours. The direct materials quantity variance is Oa. $3,609.28 favorable Ob. $3,609.28 unfavorable Oc. $638.88 unfavorable Od. $638.88 favorable 11 The following data are given for Bahia Company: Budgeted production 1,026 units Actual production 902 units Materials: Standard price per pound $1.769 Standard pounds per completed unit Actual pounds purchased and used in 9,624 production Actual price paid for materials $19,729 Labor: Standard hourly labor rate $14.13 per hour Standard hours allowed per completed unit 4.6 Actual labor hours worked 4,645.3 Actual total labor costs $70,841 Overhead: Actual and budgeted fixed overhead $1,172,000 $26.00 per standard labor Standard variable overhead rate hour Actual variable overhead costs $130,068 Overhead is applied on standard labor hours. The variable factory overhead controllable variance is Oa. $141,645.22 unfavorable Ob. $141,645.22 favorable Oc. $22,188.80 unfavorable Od. $22,188.80 favorable