Kingbird Co. uses a standard job cost system with a normal capacity of 25,200 direct labour hours. Kingbird Co. produces 12,100 units, which cost $158,900 for direct labour (22,700 hours). $24,200 for variable overhead, and $139,150 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