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 Actual Costs Total variable cost, $18,000 Total fixed cost, $8,200 3 hours per unit at $0.75 per hour 3 hours per unit at $1.93 per hour The variable factory overhead controllable variance is O a. $1,788 unfavorable O b. $1,430 favorable O c. $1,788 favorable O d. SO

The standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows: The variable factory overhead controllable variance is a. $1,788 unfavonable b. $1,430 favorable c. $1,788 favorable d. 50