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

Line Item Description	Value
Fixed overhead (based on 10,000 hours)	3 hours per unit at $0.76 per hour
Variable overhead	3 hours per unit at $2.02 per hour

Actual Costs Total variable cost, $17,900 Total fixed cost, $7,900

The total factory overhead cost variance is

a. $326 unfavorable

b. $1,314 favorable

c. $2,302 favorable

d. $1,314 unfavorable