The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit at $0.76 per hour Variable overhead 3 hours per unit at $2.07 per hour Actual Costs Total variable cost, $17,800 Total fixed cost, $7.900 The fixed factory overhead volume variance is Oa. $1,520 untsvorable Ob. $1,900 unfavorable Oc 50 Od. 51.520 favorable