The standard costs and actual costs for factory overhead for the manufacture of 2,900 units of actual production are as follows: Fixed overhead (based on 10,000 hours) Variable overhead 3 hours per unit $0.71 per hour 3 hours per unit @ $2.04 per hour Total variable cost, $17,800 Total fixed cost, $8,000 The amount of the fixed factory overhead volume variance is O$o $923 unfavorable $738 favorable $738 unfavorable