Hello, plz check to see if this one is correct. i got this one pretty sure. thank you The following data are given for Bahia Company:

Hello, plz check to see if this one is correct. i got this one pretty sure. thank you
The following data are given for Bahia Company:
Budgeted production1,093 unitsActual production 913 unitsMaterials: Standard price per pound$1.976 Standard pounds per completed unit12 Actual pounds purchased and used in production10,627 Actual price paid for materials$21,785Labor: Standard hourly labor rate$14.64 per hour Standard hours allowed per completed unit4.3 Actual labor hours worked4,701.95 Actual total labor costs$71,705Overhead: Actual and budgeted fixed overhead$1,070,000 Standard variable overhead rate$28.00 per standard labor hour Actual variable overhead costs$131,655Overhead is applied on standard labor hours.The variable factory overhead controllable variance is
a.$176,212.26 unfavorable
b.$176,212.26 favorable
c.$21,729.80 unfavorable
d.$21,729.80 favorable
Its favorable B 176212.26 I applied the overhead with the formula.

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