The standard costs and actual costs for factory overhead for the manufacture of 2,600 units of actual production are as follows:

	Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit at $0.72 per hour
Variable overhead	3 hours per unit at $1.99 per hour
Actual Costs
Total variable cost, $18,100
Total fixed cost, $8,100

The total factory overhead cost variance is

a.$2,578 unfavorable

b.$4,162 unfavorable

c.$5,746 favorable

d.$4,162 favorable