The standard costs and actual costs for factory overhead for the manufacture of 2,600 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 $1.94 per hour Actual Costs Total variable cost, $18,200 Total fixed cost, $8,100 The variable factory overhead controllable variance is Oa. $3,068 favorable Ob. $3,068 unfavorable Oc. $0 Od. $2,454 favorable