The standard costs and actual costs for factory o

verhead for the manufacture of $2,700$ units of actual production are as follows:

Standard Costs

Line Item Description Value

Fixed overhead $($based on $10,000$ hours$)3$ hours per unit at $$0\mathrm{.}79$ per hour

Variable overhead $3$ hours per unit at $$1\mathrm{.}92$ per hour

Actual Costs

Total variable cost, $$18,200$

Total fixed cost, $$8,000$

The fixed factory overhead volume variance is

a$.$ $$0$

b$.$ $$1,501$ unfavorable

c$.$ $$1,201$ unfavorable

d$.$ $$1,201$ favorable