1. 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 @ $0.71 per hour
   Variable overhead	3 hours per unit @ $2.09 per hour
   Actual Costs
   Total variable cost, $17,800
   Total fixed cost, $7,900

   The amount of the total factory overhead cost variance is

   a.$3,569 favorable

   b.$2,220 unfavorable

   c.$871 unfavorable

   d.$2,220 favorable