The standard costs and actual costs for factory overhead for the manufacture of $2,800$units of actual production are as follows:

Standard Costs

Fixed overhead $($based on $10,000$ hours$)$

Variable overhead

Actual Costs

Total variable cost, $$18,200$

Total fixed cost, $$7,900$

The total factory overhead cost variance is

a$.$ $$3,472$ favorable

b$.$ $$2,352$ unfavorable

c$.$ $$1,232$ unfavorable

d$.$ $$2,352$ favorable

$3$ hours per unit at $$0\mathrm{.}70$ per hour

$3$ hours per unit at $$2\mathrm{.}02$ per hour