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) 3 hours per unit @ $0.75 per hour Variable overhead 3 hours per unit @ $1.93 per hour Actual Costs Total variable cost, $17,900 Total fixed cost, $8,000 The amount of the total factory overhead cost variance is a $2,888 favorable b. $1,688 unfavorable c. $4,088 favorable d. $2,888 unfavorable