Calculator The standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows: Fixed overhead (based on 10,000 hours) Standard Costs 3 hours per unit at $0.77 per hour 3 hours per unit at $1.93 per hour Variable overhead Actual Costs Total variable cost, $17,900 Total fixed cost, $7,900 The fixed factory overhead volume variance is Oa. $986 unfavorable Ob. $1,232 unfavorable Oc. $986 favorable Od. $0