Use this information for Zoyza Company to answer the questions that followThe following data are given for Zoyza CompanyBudgeted production at 100 of normal capacity 26000 unitsActual production 2750

Variable factory overhead controllable variance = (Actual variable overhead costs - Budgeted fixed overhead) - (Standard variable overhead rate x Actual labor hours worked) = ($4,520,000 - $1,029,600) - ($24.50 x 183,000) = $3,490,400 - $4,489,500 = $-999,100 or $999,100 unfavorable

Therefore, the answer is (d) $73,250 unfavorable.