The standard costs and actual costs for factory overhead for the manufacture of 2,900 units of actual production are as follows:

Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit @ $0.74 per hour
Variable overhead	3 hours per unit @ $1.93 per hour
Actual Costs
Total variable cost, $18,200
Total fixed cost, $7,900

The amount of the total factory overhead cost variance is

a.$1,409 unfavorable

b.$2,371 unfavorable

c.$3,333 favorable

d.$2,371 favorable