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

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

Line Item DescriptionValueFixed overhead (based on 10,000 hours)3 hours per unit at $0.71 per hourVariable overhead3 hours per unit at $1.98 per hour

Actual Costs Total variable cost, $18,200 Total fixed cost, $8,200

The fixed factory overhead volume variance is

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$1,136 unfavorable

$909 unfavorable

$909 favorable

$0

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