The standard costs and actual costs for factory overhead for the manufacture of 2,700 units of actual production are as follows: Fixed overhead (based on 10,000 hours) Variable overhead Standard Costs 3 hours per unit at $0.73 per hour 3 hours per unit at $1.92 per hour Actual Costs Total variable cost, $18,100 Total fixed cost, $8,100 The variable factory overhead controllable variance is Oa: $2,038 favorable Ob. $2,548 unfavorable Oc. $2,548 favorable Od. 50 > 90 81 82 33 34 85 86