The standard costs and actual costs for factory overhead for the manufacture of 2,900 units of actual production are as follows:

	Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit at $0.70 per hour
Variable overhead	3 hours per unit at $2.03 per hour
Actual Costs
Total variable cost, $17,900
Total fixed cost, $7,800

The total factory overhead cost variance is

a.$2,059 favorable

b.$1,149 unfavorable

c.$1,149 favorable

d.$239 unfavorable