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The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows: Standard Costs: Fixed overhead

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The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows: Standard Costs: Fixed overhead (based on 10,000 hours): 3 hours @ $.80 per hour Variable overhead: 3 hours @ $2.00 per hour Actual Costs: Total variable cost: $18,000 Total fixed cost: $8.000 The amount of the total variable cost variance is: $2,500 unfavorable $3,000 unfavorable $2,000 favorable $1,500 favorable

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