The following data is given for the zoyza company: budgeted production (at 100% production capacity) 26,000 unitsactual production 27,500 unitsmaterials: standard price per ounce $6.50 standard ounces per completed unit 8 actual ounces purchased and used in production 228,000 actual price paid for materials $1,504,800labor: standard hourly labor rate $22 per hour standard hours allowed per completed unit 6.6 actual labor hours worked 183,000 actual total labor costs $4,020,000overhead: actual and budgeted fixed overhead $1,029,600 standard variable overhead rate $24.50 per standard labor hour actual variable overhead costs $4,520,000 overhead is applied on standard labor hours. the factory overhead controllable variance is: a $73,250fb $73,250uc $59,400fd $59,400u