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 @ $0.73 per hour Variable overhead 3 hours per unit @ $1.90 per hour Actual Costs Total variable cost, $18,000 Total fixed cost, $8,100 The amount of the fixed factory overhead volume variance is a. So b. $759 unfavorable Oc. $759 favorable d. $949 unfavorable