18 - Use this information to answer the question that follow. The standard costs and actual costs for factory overhead for the manufacture of 2,600 units of actual production are as follows:

Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit @ $0.77 per hour
Variable overhead	3 hours per unit @ $1.92 per hour
Actual Costs
Total variable cost, $17,900
Total fixed cost, $7,800

The variable factory overhead controllable variance is

a.$2,924 favorable

b.$0

c.$2,339 favorable

d.$2,924 unfavorable