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H&X Co. uses a standard job cost system with a normal capacity of 26,700 direct labour hours. H&X Co. produces 13,000 units, which cost $220,500

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H\&X Co. uses a standard job cost system with a normal capacity of 26,700 direct labour hours. H\&X Co. produces 13,000 units, which cost $220,500 for direct labour (24.500 hours), $29,900 for variable overhead, and $146,250 for fixed overhead. The standard variable overhead per unit is $2 ( 2 hours at $1 per hour), and the standard fixed overhead per unit is $10.40(2 hours at $5.20 per hour). Calculate the fixed overhead production volume variance. Fixed overhead production volume variance $

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