The standard costs and actual costs for factory overhead for the manufacture of 2,900 units of actual production are as follows: Fixed overhead (based on 10,000 hours) Variable overhead Standard Costs 3 hours per unit at $0.70 per hour 3 hours per unit at $1.95 per hour Actual Costs Total variable cost, $18,200 Total fixed cost, $7,900 The total factory overhead cost variance is Oa. $1,235 unfavorable Ob. $2,145 unfavorable Oc. 52,145 favorable Od. $3,055 favorable >