The following data is given for the bahia company: budgeted production 1,000 units actual production 980 units materials: standard price per pound $2.00 standard pounds per completed unit 12 actual pounds purchased and used in production 11,800 actual price paid for materials $23,000 labor: standard hourly labor rate $14 per hour standard hours allowed per completed unit 4.5 actual labor hours worked 4,560 actual total labor costs $62,928 overhead: actual and budgeted fixed overhead $27,000 standard variable overhead rate $3.50 per standard direct labor hour actual variable overhead costs $15,500 overhead is applied on standard labor hours. the factory overhead controllable variance is: