The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows: Fixed overhead (based on 10,000 hours) Variable overhead Actual Costs Total variable cost, $18,000 Total fixed cost, $8,000 Standard Costs 3 hours per unit at $0.80 per hour 3 hours per unit at $2.00 per hour The total factory overhead cost variance is $2,000 favorable O $5,000 unfavorable $2,500 unfavorable O $5,000 favorable