Question: 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

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

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