Use this information to answer the question that follow.

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 @ $0.74 per hour
Variable overhead	3 hours per unit @ $1.92 per hour
Actual Costs
Total variable cost, $18,200
Total fixed cost, $8,100

The total factory overhead cost variance is

a.$3,224 unfavorable

b.$4,852 unfavorable

c.$4,852 favorable

d.$6,480 favorable