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 fixed cost overhead variance is $2,000 favorable $5,000 favorable $2,000 favorable $0