an unfavorable fixed overhead volume

The standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit at $0.76 per hour Variable overhead 3 hours per unit at $1.93 per hour Actual Costs Total variable cost, $18,200 Total fixed cost, $8,200 The variable factory overhead controllable variance is a. $1,590 favorable b. $1,988 favorable c. $1,988 unfavorable d. $0 7