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 at $0.76 per hour
Variable overhead	3 hours per unit at $2.07 per hour
Actual Costs
Total variable cost, $18,100
Total fixed cost, $8,000

The total factory overhead cost variance is

a.$91 unfavorable

b.$2,067 favorable

c.$1,079 favorable

d.$1,079 unfavorable