The standard costs and actual costs for factory overhead for the manufacture of 2,600 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit at $0.74 per hour Variable overhead 3 hours per unit at $2.00 per hour Actual Costs Total variable cost, $18,200 Total fixed cost, $8,200 The fixed factory overhead volume variance is Oa. $1,302 favorable Ob. 50 Oc. $1,302 unfavorable Od. $1,628 unfavorable