Factory Overhead Volume Variance Dvorak Company produced 2,400 units of product that required 5.5 standard hours per unit. The standard fixed overhead cost per unit is $2.65 per hour at 12,300 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. 22,680 X Favorable