1. Question Content Area

   The following data are given for Bahia Company:

   Budgeted production	1,059 units
   Actual production	970 units
   Materials:
   Standard price per pound	$1.788
   Standard pounds per completed unit	10
   Actual pounds purchased and used in production	9,409
   Actual price paid for materials	$19,288
   Labor:
   Standard hourly labor rate	$14.01 per hour
   Standard hours allowed per completed unit	4.4
   Actual labor hours worked	4,995.5
   Actual total labor costs	$76,181
   Overhead:
   Actual and budgeted fixed overhead	$1,096,000
   Standard variable overhead rate	$25.00 per standard labor hour
   Actual variable overhead costs	$139,874
   Overhead is applied on standard labor hours.

   The variable factory overhead controllable variance is

   a.$92,109.54 unfavorable

   b.$92,109.54 favorable

   c.$33,174.00 unfavorable

   d.$33,174.00 favorable