Factory Overhead Volume Variance Bellingham Company produced 1,700 units of product that required 1.5 standard direct labor hours per unit. The standard fixed overhead cost per unit is $2.90 per direct labor hour at 2,650 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. Unfavorable Standard Direct Materials Cost per Unit Crazy Delicious Inc. produces chocolate bars. The primary materials used in producing chocolate bars are cocoa, sugar, and milk. The standard costs for a batch of chocolate (2,263 bars) are as follows: Ingredient Quantity Price Cocoa 600 lbs. Sugar 180 lbs. $0.30 per lb. $0.60 per lb. $1.70 per gal. Milk 150 gal. Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. per bar