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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 at $0.79 per hour Variable overhead 3 hours per unit at $2.01 per hour Actual Costs Total variable cost, $17,900 Total fixed cost, $7,800 The fixed factory overhead volume variance is Oa $1,390 unfavorable Ob. $0 Oc. $1,738 unfavorable Od. $1,390 favorable