=+3. The actual and standard factory overhead costs for producing a specified quantity of product are as follows:

Actual: Variable factory overhead $72,500 Fixed factory overhead 40,000 $112,500 _______ Standard: 19,000 hrs. at $6

($4 variable and $2 fixed) 114,000 If 1,000 hours were unused, the fixed factory overhead volume variance would be:

A. $1,500 favorable. C. $4,000 unfavorable.

B. $2,000 unfavorable. D. $6,000 unfavorable.