The standard costs and actual costs for factory overhead for the manufacture of 3,000 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit at $0.70 per hour Variable overhead 3 hours per unit at $2.08 per hour Actual Costs Total variable cost, $17,800 Total fixed cost, $8,200 The fixed factory overhead volume variance is Oa. $700 unfavorable Ob. $560 unfavorable Oc. $560 favorable Od. so