1. Question Content Area

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

   	Standard Costs
   Fixed overhead (based on 10,000 hours)	3 hours per unit at $0.79 per hour
   Variable overhead	3 hours per unit at $2.00 per hour
   Actual Costs
   Total variable cost, $17,800
   Total fixed cost, $7,900

   The total factory overhead cost variance is

   a.$1,427 unfavorable

   b.$2,454 favorable

   c.$1,427 favorable

   d.$400 unfavorable