explain and thank you.

The following data is given for the Zoyza Company: zyza Budgeted production (a 100% production capacity) 26,000 units 27,500 units Actual production Materials: $6.50 Standard price per ounce Standard ounces per completed unit Actual ounces purchased and used in production 228,000 $1,504,800 Actual price paid for materials Labor: Standard hourly labor rate $22 per hour Standard hours allowed per completed unit 6,6 Actual labor hours worked 183,000 Actual total labor costs $4,020,000 Overhead: Actual and budgeted fixed overhead $1,029,600 Standard variable overhead rate $24.50 per standard labor hour Actual variable overhead costs $4,520,000 Overhead is applied on standard labor hours. The factory overhead volume variance is a. $73,250F O b. $73,250U. c. $59,400F O d. $59,400U