Calculator The standard costs and actual costs for factory overhead for the manufacture of 2,900 units of actual production are as follows Fixed overhead (based on 10,000 hours) Variable overhead 3 hours per unit O $0.75 per hour 3 hours per unit e $2.08 per hour Actual Cots Total variable cost, $17,900 Total fixed cost, $7,800 The amount of the fixed factory overhead volume variance is $780 favorable O $975 unfavorable $780 unfavorable o so Previous Next