The standard costs and actual costs for factory overhead for the manufacture of a specified quantity of product are as follows: Standard Costs 19,000 hours at $6.00 $114,000 ($4.00 variable & $2.00 fixed) Actual Costs Variable O/H $72,500 Fixed O/H 40,000 Total $112,500 If 1,000 hours were unused, the fixed factory overhead volume variance would be: A. $1,500 favorable B. $2,000 unfavorable C. $4,000 unfavorable D. $6,000 unfavorable