ess-raise Calculator 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 o $0.79 per hour Variable overhead 3 hours per unit $1.98 per hour Actual Costs Total variable cost, $18,200 Total fixed cost, $7,900 The fixed factory overhead volume variance is Oa. $0 Ob. $822 unfavorable Oc. $822 favorable Od. $1,027 unfavorable Calculator Use this information to answer the question that follow. 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 per unit @ $0.71 per hour Variable overhead 3 hours per unit @ $1.92 per hour Actual Costs Total variable cost, $17,900 Total fixed cost, $8,200 The variable factory overhead controllable variance is Oa. $3,500 unfavorable Ob. $3,500 favorable Oc. $2,800 favorable Od. $0