Frogue Corporation uses a standard cost system. The following information was provided for the period that just ended:

Actual price per kilogram $2.50

Actual kilograms of material used 31,000

Actual hourly labor rate $18.10

Actual hours of production 4,900 labor hrs.

Standard price per kilogram $2.80

Standard kilograms per completed unit 6 kilograms

Standard hourly labor rate $18.00

Standard time per completed unit 1 hr.

Actual total factory overhead $34,900

Actual fixed factory overhead $18,000

Standard fixed factory overhead rate $1.20 per labor hour

Standard variable factory overhead rate $3.80 per labor hour

Maximum plant capacity 15,000 hours

Units completed during the period 5,000

The total factory overhead cost variance is:

a.

$3,900 favorable.

b.

$10,400 favorable.

c.

$10,400 unfavorable.

d.

$9,900 unfavorable.