Please help with this one question:

The following data are given for Bahia Company: 1,052 units Budgeted production Actual production 932 units Materials: $1.864 12 10,848 $22,238 Standard price per pound Standard pounds per completed unit Actual pounds purchased and used in production Actual price paid for materials Labor: Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs $14.96 per hour 4.4 4,799.8 $73,197 Overhead: Actual and budgeted fixed overhead Standard variable overhead rate $1,032,000 $25.00 per standard labor hour $134,394 Actual variable overhead costs Overhead is applied on standard labor hours. The variable factory overhead controllable variance is a. $117,718.63 unfavorable b. $117,718.63 favorable Oc. $31,874.00 unfavorable Od. $31,874.00 favorable