The standard costs and actual costs for factory overhead for the manufacture of 3,000 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit @ $0.72 per hour Variable overhead 3 hours per unit @ $1.97 per hour Actual Costs Total variable cost, $18,200 Total fixed cost, $7,800 The amount of the total factory overhead cost variance is Oa. $1,910 favorable Ob. $470 unfavorable Oc. $1,190 favorable Od. $1,190 unfavorable 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 @ $0.76 per hour Variable overhead 3 hours per unit @ $1.93 per hour Actual Costs Total variable cost, $18,000 Total fixed cost, $8,100 The amount of the variable factory overhead controllable variance is Oa. $1,894 favorable Ob. 50 Oc. $2,367 unfavorable Od. $2,367 favorable