The standard costs and actual costs for direct materials, direct labor, and factory overhead for the manufacture of 2, 500 units of product are as follows: Variable cost 0 $2 per hour Total variable cost, $18,000 Fixed cost @ $.80 per hour Total fixed cost, $8,000 The amount of the factory overhead volume variance is: A. $4, 440 unfavorable B. $4, 500 favorable C. $4, 500 unfavorable D. $4, 440 favorable ___ The standard costs and actual costs for direct materials, direct labor, and factory overhead for the manufacture of 2, 500 units of product are as follows: Variable cost @ $2 per hour Total variable cost, $18,000 Fixed cost @ $.80 per hour Total fixed cost, $8,000 The amount of the direct labor time variance is: A. $1, 140 unfavorable B. $1, 200 favorable C. $1, 200 unfavorable D. $1, 140 favorable