The standard costs and actual costs for factory overhead for the manufacture of 2,600 units of actual production are as follows:

Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit @ $0.70 per hour
Variable overhead	3 hours per unit @ $1.98 per hour
Actual Costs
Total variable cost, $17,900
Total fixed cost, $8,200

The amount of the fixed factory overhead volume variance is

a.$0

b.$1,232 unfavorable

c.$1,232 favorable

d.$1,540 unfavorable