Question Content Area

The following data is given for Bahia Company:

Line Item Description	Value
Budgeted production	1,036 units
Actual production	949 units
Materials:
Standard price per pound	$1.911
Standard pounds per completed unit	12
Actual pounds purchased and used in production	11,046
Actual price paid for materials	$22,644
Labor:
Standard hourly labor rate	$14.36 per hour
Standard hours allowed per completed unit	4.2
Actual labor hours worked	4,887.35
Actual total labor costs	$74,532
Overhead:
Actual and budgeted fixed overhead	$1,089,000
Standard variable overhead rate	$24.00 per standard labor hour
Actual variable overhead costs	$136,846

Overhead is applied on standard labor hours.

The variable factory overhead controllable variance is

a. $91,450.77 unfavorable

b. $91,450.77 favorable

c. $41,186.80 unfavorable

d. $41,186.80 favorable