The standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 3 hours per unit@ $0.78 per hours) Variable overhead hour 3 hours per unit @ $1.91 per hour Actual Costs Total variable cost, $17,900 Total fixed cost, $8,200 The amount of the variable factory overhead controllable variance i $o $1,856 favorable $1,856 unfavorable $1,485 favorable