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The standard costs and actual costs for factory overhead for the manufacture of $2,900$ units of actual production are as follows:

Standard Costs

Line Item Description Value

Fixed overhead $($based on $10,000$ hours$)3$ hours per unit at $$0\mathrm{.}70$ per hour

Variable overhead $3$ hours per unit at $$1\mathrm{.}93$ per hour

Actual Costs

Total variable cost, $$18,000$

Total fixed cost, $$8,200$

The fixed factory overhead volume variance is

a$.$ $$0$

b$.$ $$728$ unfavorable

c$.$ $$910$ unfavorable

d$.$ $$728$ favorable