This IS ONE question as per Chegg guidelines.

1. Part A

The following data are given for Bahia Company:

Budgeted production	1,038 units
Actual production	967 units
Materials:
Standard price per pound	$1.768
Standard pounds per completed unit	11
Actual pounds purchased and used in production	10,318
Actual price paid for materials	$21,152
Labor:
Standard hourly labor rate	$14.44 per hour
Standard hours allowed per completed unit	4.6
Actual labor hours worked	4,980.05
Actual total labor costs	$75,946
Overhead:
Actual and budgeted fixed overhead	$1,006,000
Standard variable overhead rate	$28.00 per standard labor hour
Actual variable overhead costs	$139,441
Overhead is applied on standard labor hours.

The variable factory overhead controllable variance is

a.$68,811.18 unfavorable

b.$68,811.18 favorable

c.$14,891.40 unfavorable

d.$14,891.40 favorable

Part B

The following data are given for Bahia Company:

Budgeted production (at 100% of normal capacity)	1,080 units
Actual production	914 units
Materials:
Standard price per pound	$1.88
Standard pounds per completed unit	11
Actual pounds purchased and used in production	9,752
Actual price paid for materials	$19,992
Labor:
Standard hourly labor rate	$14.22 per hour
Standard hours allowed per completed unit	4.1
Actual labor hours worked	4,707.1
Actual total labor costs	$71,783
Overhead:
Actual and budgeted fixed overhead	$1,006,000
Standard variable overhead rate	$28.00 per standard labor hour
Actual variable overhead costs	$131,799
Overhead is applied on standard labor hours.

Round your final answer to the nearest dollar.

The fixed factory overhead volume variance is

a.$154,626 unfavorable

b.$154,626 favorable

c.$26,872 unfavorable

d.$26,872 favorable