The actual and standard factory overhead costs for pro- ducing a specified quantity of product are as follows: Variable factory overhead $72,500 Fixed factory overhead Actual: Standard: 19,000 hours at $6 40,000 $112.500 114,000 (S4 variable and $2 fixed) If 1. 000 hours were unused, the fixed factory over- head volume variance would be: LO5 A. $1,500 favorable C. $4.000 unfavorable B. $2,000 unfavorable D. $6,000 unfavorable