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 @ $2.09 per hour
Actual Costs
Total variable cost, $18,000
Total fixed cost, $7,800

The fixed factory overhead volume variance is

a.$1,775 unfavorable

b.$1,420 unfavorable

c.$0

d.$1,420 favorable

Use this information to answer the question that follow.

The standard costs and actual costs for factory overhead for the manufacture of 2,700 units of actual production are as follows:

Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit @ $0.78 per hour
Variable overhead	3 hours per unit @ $1.93 per hour
Actual Costs
Total variable cost, $17,900
Total fixed cost, $8,200

The total factory overhead cost variance is

a.$2,267 unfavorable

b.$5,231 favorable

c.$3,749 favorable

d.$3,749 unfavorable