The standard costs and actual costs for factory overhead for the manufacture of 3,000 units of actual production are as follows: Standard Costs 3 hours per unit at $0.79 per hour 3 hours per unit at $2.02 per hour Fixed overhead (based on 10,000 hours) Variable overhead Actual Costs Total variable cost, $17,900 Total fixed cost, $8,200 The fixed factory overhead volume variance is Oa. $790 unfavorable Ob. so Oc. $632 unfavorable Od. $632 favorable

The fixed factory overhead volume variance is a. $790 unfavorable b. 50 c. 5632 unfavorable d. 5632 favorable