Use this information to answer the question that follow. The standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit @ $0.73 per hour Variable overhead 3 hours per unit @ $1.92 per hour Actual Costs Total variable cost, $17,800 Total fixed cost, $7,900 The variable factory overhead controllable variance is Oa. $1,338 favorable ho Ob. $1,672 unfavorable Oc. So Od. $1,672 favorable 1,084 units 955 units $1.752 12 11,116 $22,788 The following data are given for Bahia Company: Budgeted production Actual production Materials: 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 Overhead: Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs Overhead is applied on standard labor hours. The variable factory overhead controllable variance is Oa. $130,190.04 unfavorable Ob. $130,190.04 favorable c. $6,685,00 unfavorable d. 56,685.00 favorable $14.11 per hour 4.9 4,918.25 $75,003 $1,094,000 $28.00 per standard labor hour $137,711