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Variable OH rate $3.35 Fixed OH rate $1.80 Hours 18,900 17,955* Fixed overhead $46,000 Actual variable overhead $67,430 Total factory overhead $101,450 *Actual hours are

Variable OH rate $3.35
Fixed OH rate $1.80
Hours 18,900 17,955*
Fixed overhead $46,000
Actual variable overhead $67,430
Total factory overhead $101,450

*Actual hours are equal to standard hours for units produced. The total factory overhead cost variance is

a.$4,866.75 favorable

b.$8,981.75 favorable

c.$4,866.75 unfavorable

d.$8,981.75 unfavorable

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