Factory Overhead Volume Variance Dvorak Company produced 2,700 units of product that required 2 standard hours per unit. The standard fixed overhead cost per unit is $2.10 per hour at 4,900 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. Favorable Unfavorable