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:

Standard Costs
Direct materials	2,500 kilograms @ $8
Direct labor	7,500 hours @ $12
Actual Costs
Direct materials	2,600 kilograms @ $8.75
Direct labor	7,400 hours @ $11.40

Factory overhead (100% capacity - 10,000 hrs.): Variable cost @ $2 per hour Total variable cost, $18,000 Fixed cost @ $0.80 per hour Total fixed cost, $8,000 The amount of the fixed factory overhead volume variance is:

a.$2,000 unfavorable.

b.$2,500 favorable.

c.$2,000 favorable.

d.$2,500 unfavorable.