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.