The standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows: Fixed overhead (based on 10,000 hours) Variable overhead 3 hours per unit @$0.70 per hour 3 hours per unit@ $2.07 per hour Actual Costs Total variable cost, $18,200 Total fixed cost, $7,800 The amount of the total factory overhead cost variance is a. $812 unfavorable b. $1,932 favorable c.$3,052 favorable d. $1,932 unfavorable 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) Variable overhead 3 hours per unit@$0.80 per hour 3 hours per unit@$2.00 per hour Actual Costs Total variable cost, $18,000 Total fixed cost, $8,000 The amount of the variable factory overhead controllable variance is a. $3,000 unfavorable b. $2,000 unfavorable C. $0 d. $3,000 favorable