The standard costs and actual costs for factory overhead for the manufacture of 2,800 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 $1.97 per hour
Actual Costs
Total variable cost, $17,900
Total fixed cost, $7,800

The fixed factory overhead volume variance is

a.$973 unfavorable

b.$973 favorable

c.$1,216 unfavorable

d.$0