Question Content Area The following data is given for the Bahia Company: Budgeted production (at 100% of normal capacity) 1,082 units Actual production 957 units Materials: Standard price per pound $1.94 Standard pounds per completed unit 11 Actual pounds purchased and used in production 10,211 Actual price paid for materials $20,933 Labor: Standard hourly labor rate $14.84 per hour Standard hours allowed per completed unit 4.3 Actual labor hours worked 4,928.55 Actual total labor costs $75,160 Overhead: Actual and budgeted fixed overhead $1,176,000 Standard variable overhead rate $28.00 per standard labor hour Actual variable overhead costs $137,999 Overhead is applied on standard labor hours. Round your final answer to the nearest dollar. Do not round interim calculations. The fixed factory overhead volume variance is