The standard costs and actual costs for factory overhead for the manufacture of 2,700 units of actual production are as follows: Fixed overhead (based on 10,000 hours) Variable overhead Standard Costs 3 hours per unit at $0.76 per hour 3 hours per unit at $2.09 per hour Actual Costs Total variable cost, $17,900 Total fixed cost, $8,100 The fixed factory overhead volume variance is Oa. $1,444 unfavorable Ob. $1,155 unfavorable Oc. $0 Od. $1,155 favorable