The following data relate to direct labor costs for the current period: Standard costs Actual costs What is the direct labor time variance? Oa. $6,780 unfavorable Cb. $6,180 favorable Cic. $6,180 unfavorable Od. $6,780 favorable 6,800 hours at $11.30 6,200 hours at $10.30 Use this information to answer the question that follow. The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows 3 hours per unit @ $0.77 per hour 3 hours per unit @ $1.94 per hour Fixed overhead (based on 10,000 hours) Variable overhead Actual Costs Total variable cost, $17,900 Total fixed cost, $7,900 The variable factory overhead controllable variance is Oa. $2,680 favorable Ob. $3,350 favorable Oc. $3,350 unfavorable Od. $0