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The standard costs and actual costs for factory overhead for the manufacture of 2,700 units of actual production are as follows: Standard Costs 3

The standard costs and actual costs for factory overhead for the manufacture of 2,700 units of actual production are as follows: Standard Costs 3 hours per unit at $0.71 per hour Fixed overhead (based on 10,000 hours) Variable overhead 3 hours per unit at $1.92 per hour Actual Costs Total variable cost, $17,900 Total fixed cost, $8,200 The fixed factory overhead volume variance is a. $1,079 favorable Ob. $0 Oc. $1,079 unfavorable Od. $1,349 unfavorable

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