The standard costs and actual costs for factory overhead for the manufacture of $2,800$ units of actual production are as follows:

Standard Costs

$\backslash$table$[[$Standard Costs$],[$Fixed overhead $($based on $10,000$ hours$),3$ hours per unit at $$0\mathrm{.}78$ per hour$],[$Variable overhead,$3$ hours per unit at $$2\mathrm{.}08$ per hour$]]$

Actual Costs

Total variable cost, $$18,000$

Total fixed cost, $$8,200$

The total factory overhead cost variance is

a$.$ $$1,776$ unfavorable

b$.$ $$528$ unfavorable

c$.$ $$3,024$ favorable

d$.$ $$1,776$ favorable