Ch 23 TEST Standards & Variances b 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 at $0.77 per hour Variable overhead 3 hours per unit at $1.99 per hour Actual Costs Total variable cost, $18,100 Total fixed cost, $7,800 The fixed factory overhead volume variance is Oa. $1,694 unfavorable Ob. $1,355 favorable Oc. $1,355 untuvorable Od 50 + > 11 1 1 18 18 19