The standard costs and actual costs for factory overhead are as follows: for the manufacture of 2,700 units of actual production Standard Costs Fixed overhead (based on 10,000 hours) Variable overhead 3 hours per unit@$0.78 per hour 3 hours per unit $2.01 per hour Total variable cost, $17,800 Total fixed cost, $8,200 The amount of the fixed factory overhead volume variance is a. $1,186 favorable b. $1,482 unfevorable . $0 d. $1,186 unfavorable