Use this information to answer the question that follow.

The standard costs and actual costs for factory overhead for the manufacture of 2,900 units of actual production are as follows:

Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit @ $0.77 per hour
Variable overhead	3 hours per unit @ $1.97 per hour
Actual Costs
Total variable cost, $17,800
Total fixed cost, $8,200

The total factory overhead cost variance is

a.$661 unfavorable

b.$1,662 favorable

c.$2,663 favorable

d.$1,662 unfavorable