The standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows: Standard Costs 3 hours per unit at $0.70 per hour Fixed overhead (based on 10,000 hours) Variable overhead 3 hours per unit at $2.03 per hour Actual Costs Total variable cost, $17,900 Total fixed cost, $8,100 The total factory overhead cost variance is a. $848 unfavorable b. $3,088 favorable c. $1,968 unfavorable d. $1,968 favorable