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 @ $0.75 per hour Variable overhead 3 hours per unit @ $2.08 per hour Actual Costs Total variable cost, $18,100 Total fixed cost, $7,800 The total factory overhead cost variance is Oa. $1,876 unfavorable Ob. $3,526 favorable Oc. $5,176 favorable d. $3,526 unfavorable