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Standard Actual Variable OH Rate $3.35 Fixed OH Rate $1.80 Hours 18,900 17,955 Fixed Overhead $46,000 Actual Variable Overhead $67,430 Total Factory Overhead $101,450 Calculate

Standard Actual
Variable OH Rate $3.35
Fixed OH Rate $1.80
Hours 18,900 17,955
Fixed Overhead $46,000
Actual Variable Overhead $67,430
Total Factory Overhead $101,450
Calculate the total factory overhead cost variance using the above information:
a. $8,981.75 Unfavorable
b. $4,866.75 Favorable
c. $8,981.75 Favorable
d. $4,866.75 Unfavorable

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