The standard costs and actual costs for factory overhead for the manufacture of 2,500units of actual production are as follows:

Standard Costs

Line Item Description	Value
Fixed overhead (based on 10,000 hours)	3 hours per unit at $0.70 per hour
Variable overhead	3 hours per unit at $2.00 per hour

Actual Costs Total variable cost, $17,800 Total fixed cost, $8,200

The fixed factory overhead volume variance is

a. $1,750 unfavorable

b. $1,400 favorable

c. $1,400 unfavorable

d. $0