eBook Show Me How Calculator Factory Overhead Volume Variance Bellingham Company produced 2,300 units of product that required 1.5 standard direct labor hours per unit. The standard fixed overhead cost per unit is $2.75 per direct labor hour at 3,150 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number