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The following data are given for Zoyza Company:

Budgeted production (at 100% of normal capacity)	26,000 units
Actual production	27,500 units
Materials:
Standard price per ounce	$6.50
Standard ounces per completed unit	8
Actual ounces purchased and used in production	228,000
Actual price paid for materials	$1,504,800
Labor:
Standard hourly labor rate	$22.00 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 variable factory overhead controllable variance is

a. $59,400 unfavorable

b. $73,250 favorable

c. $73,250 unfavorable

d. $59,400 favorable