ignment/takeAssignmentMain.do?invoker=&takeAssignmentSessionLocator=&inprogress= ... The standard costs and actual costs for factory overhead for the manufacture of 2,700 units of actu production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit at $0.73 per hour Variable overhead 3 hours per unit at $1.98 per hour Actual Costs Total variable cost, $18,200 Total fixed cost, $8,000 The variable factory overhead controllable variance is a. $1,730 favorable Ob. $2,162 favorable c. $2,162 unfavorable Od. $0 Screenshot IPTFLINE