19 The standard costs and actual costs for factory overhead for the manufacture of 2,700 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit @ $0.72 per hour Variable overhead 3 hours per unit @ $1.90 per hour Actual Costs Total variable cost, $18,100 Total fixed cost, $8,100 The amount of the fixed factory overhead volume variance is

a.$1,368 unfavorable b.$1,094 favorable c.$0 d.$1,094 unfavorable