Given the following information for Albright Company, what was the factory overhead cost variance?

Manufacturing Costs	Actual Costs		Standard Cost at Actual Volume		Budgeted Cost
Direct materials	$ 80,300		$ 76,000		$ 71,250
Direct labor	77,000		72,500		68,400
Factory overhead	44,800		48,000		45,600
Total	$202,100		$196,500		$185,250

a.$(3,200) favorable

b.$3,200 unfavorable

c.$5,600 unfavorable

d.$16,850 unfavorable