Use this information to answer the question that follow. The standard costs and actual costs for factory overhead for the manufacture of 3,000 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit @ $0.77 per hour Variable overhead 3 hours per unit @ $1.99 per hour Actual Costs Total variable cost, $18,200 Total fixed cost, $8,000 The total factory overhead cost variance is Oa. $290 unfavorable Ob. $1.060 unfavorable Oc. $1.850 favorable Od. 51,060 favorable