The standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) Variable overhead 3 hours per unit @ $0.73 per hour 3 hours per unit@$1.93 per hour Actual Costs Total variable cost, $18,100 Total fixed cost, $8,200 The amount of the total factory overhead cost variance is a. $3,056 favorable b. $3,056 unfavorable >c.$4,224 favorable Od. $1,888 unfavorable