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 @ $0.76 per hour
Variable overhead	3 hours per unit @ $2.02 per hour
Actual Costs
Total variable cost, $18,200
Total fixed cost, $8,100

The amount of the total factory overhead cost variance is

a.$4,726 favorable

b.$3,282 favorable

c.$3,282 unfavorable

d.$1,838 unfavorable