Budgeted production (at 100% of normal capacity) 1,039 units Actual production 964 units Materials: Standard price per pound $1.90 Standard pounds per completed unit Actual pounds 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 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. 11 10,286 $21,086 $14.11 per hour 4.2 4,964.6 $75,710 I $1,039,000 $26.00 per standard labor hour Round your final answer to the nearest dollar. Do not round interim calculations. The fixed factory overhead volume variance is $139,009 Budgeted production (at 100% of normal capacity) 1,039 units Actual production 964 units Materials: Standard price per pound $1.90 Standard pounds per completed unit Actual pounds 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 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. 11 10,286 $21,086 $14.11 per hour 4.2 4,964.6 $75,710 I $1,039,000 $26.00 per standard labor hour Round your final answer to the nearest dollar. Do not round interim calculations. The fixed factory overhead volume variance is $139,009