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) Standard Costs 3 hours per unit at $0.70 per hour Variable overhead 3 hours per unit at $1.94 per hour Actual Costs Total variable cost, $18,000 Total fixed cost, $7,900 The fixed factory overhead volume variance is a. $1,330 unfavorable b. $1,064 unfavorable c. $0 d. $1,064 favorable