The standard costs and actual costs for factory overhead for the manufacture of 2,700 units of actual production are as follows: The total factory overhead cost variance is 1. 53.249 unfavonble b. $3.249 favonble c. $4.696 favorable d. S1. 462 unfowershle The standard costs and actual costs for factory overhead for the manufacture of 2,700 units of actual production are as follows: The total factory overhead cost variance is 1. 53.249 unfavonble b. $3.249 favonble c. $4.696 favorable d. S1. 462 unfowershle