Frogue Corporation Uses a Standard Cost System ? the Total Factory Overhead Cost Variance Is:
A) $3,900

Frogue Corporation uses a standard cost system.The following information was provided for the period that just ended: $\begin{array}{ll}\text { Actual price per kilogram } & \$ 2.50 \\\text { Actual kilograms of material used } & 31,000 \\\text { Actual hourly labor rate } & \$ 18.10 \\\text { Actual hours of production } & 4,900 \text { labor hrs. } \\\text { Standard price per kilogram } & \$ 2.80\\\text { Standard kilograms per completed unit } & 6 \text { kilograms } \\\text { Standard hourly labor rate } & \$ 18.00 \\\text { Standard time per completed unit } & 1 \text { hr. } \\\text { Actual total factory overhead } & \$ 34,900 \\\text { Actual fixed factory overhead } & \$ 18,000\\\text { Standard fixed factory overhead rate } & \$ 1.20 \text { per labor hour } \\\text { Standard variable factory overhead rate } & \$ 3.80 \text { per labor hour } \\\text { Maximum plant capacity } & 15,000 \text { hours } \\\text { Units completed during the period } & 5,000\end{array}$ ? The total factory overhead cost variance is:

A) $3,900 favorable.
B) $10,400 favorable.
C) $10,400 unfavorable.
D) $9,900 unfavorable.