The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit at $0.77 per hour Variable overhead 3 hours per unit at $2.07 per hour Actual Costs Total variable cost, $18,000 Total fixed cost, $8,000 The fixed factory overhead volume variance is Ca. $1,540 favorable b. $1,540 unfavorable c. $1,925 unfavorable d. So