The standard costs and actual costs for factory overhead for the manufacture of 2,800units of actual production are as follows:

Standard Costs

Line Item Description	Value
Fixed overhead (based on 10,000 hours)	3 hours per unit at $0.74 per hour
Variable overhead	3 hours per unit at $1.92 per hour

Actual Costs Total variable cost, $18,200 Total fixed cost, $7,900

The variable factory overhead controllable variance is

a.$2,072 unfavorable

b.$1,658 favorable

c.$2,072 favorable

d.$0