26,000 units 27,500 units The following data are given for Zoyza Company: Budgeted production (at 100% of normal capacity) Actual production Materials: Standard price per ounce Standard ounces per completed unit Actual ounces purchased and used in production Actual price paid for materials $6.50 8 228,000 $1,504,800 Labor: $22.00 per hour 6.6 183,000 $4,020,000 Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs Overhead: Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs Overhead is applied on standard labor hours 51,029,600 $24.50 per standard labor hour 54,520,000 The fixed factory overhead volume variance is Previous $6,50 8 228,000 Standard price per ounce Standard ounces per completed unit Actual ounces purchased and used in production Actual price paid for materials Labor: Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked $1,504,800 $22.00 per hour 6.6 183,000 Actual total labor costs $4,020,000 Overhead: $1,029,600 $24.50 per standard labor hour $4,520,000 Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs Overhead is applied on standard labor hours. The fixed factory overhead volume variance is Oa: 573.350 unfavorable Ob 559 400 umferable Oc559400 farable Od 573250 favorable