The standard costs and actual costs for factory overhead for the manufacture of 2,700 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit @ $0.71 per hour Variable overhead 3 hours per unit @ $2.07 per hour Actual Costs Total variable cost, $18,200 Total fixed cost, $8,000 The amount of the fixed factory overhead volume variance is Oa. $1,079 favorable Ob. $0 Oc. $1,349 unfavorable Od. $1,079 unfavorable