The standard costs and actual costs for factory overhead for the manufacture of 2,900 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit @ $0.70 per hour Variable overhead 3 hours per unit @ $1.94 per hour Actual Costs Total variable cost, $18,200 Total fixed cost, $8,000 The amount of the total factory overhead cost variance is a. $2,232 favorable b. $3,142 favorable c. $1,322 unfavorable d. $2,232 unfavorable