help solve please

The following data is given for the Bahia Company: Budgeted production 1,080 units Actual production 939 units Materials: Standard price per pound $1.821 Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials $18,671 Labor: Standard hourly labor rate $14.42 per hour Standard hours allowed per completed unit 4.0 Actual labor hours worked Actual total labor costs Overhead: Actual and budgeted fixed overhead $1,176,000 Standard variable overhead rate $25.00 per standard labor hour Actual variable overhead costs $135,404 Overhead is applied on standard labor hours. The variable factory overhead controllable variance is a. $153,533.33 unfavorable b. $153,533.33 favorable c. $41,504.00 unfavorable d. $41,504.00 favorable The following data is given for the Bahia Company: Budgeted production 1,080 units Actual production 939 units Materials: Standard price per pound $1.821 Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials $18,671 Labor: Standard hourly labor rate $14.42 per hour Standard hours allowed per completed unit 4.0 Actual labor hours worked Actual total labor costs Overhead: Actual and budgeted fixed overhead $1,176,000 Standard variable overhead rate $25.00 per standard labor hour Actual variable overhead costs $135,404 Overhead is applied on standard labor hours. The variable factory overhead controllable variance is a. $153,533.33 unfavorable b. $153,533.33 favorable c. $41,504.00 unfavorable d. $41,504.00 favorable