Current Attempt in Progress Pharoah Company uses a standard cost system. Indirect costs were budgeted at $190,000 plus $12 per direct labour hour. The overhead rate is based on 10,000 hours. Actual results were: Standard direct labour hours allowed Actual direct labour hours Fixed overhead Variable overhead 9,110 10,000 $179,300 $174,000 (a) Calculate the fixed overhead production volume variance. Fixed overhead production $ volume variance