The standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows: Standard Costs 3 hours per unit at $0.75 per hour Fixed overhead (based on 10,000 hours) 3 hours per unit at $1.97 per hour Variable overhead Actual Costs Total variable cost, $18,000 Total fixed cost, $8,000 The variable factory overhead controllable variance is Oa. $1.452 unfavorable Ob. 50 Oc. $1.452 favorable Od. $1.162 favorable