Sheffield Company uses a standard cost system. Indirect costs were budgeted at $210,900 plus $12 per direct labour hour. The overhead rate is based on 11,100 hours. Actual results were: Standard direct labour hours allowed 9,330 Actual direct labour hours 11,100 Fixed overhead $188,400 Variable overhead $183,500 (a) Calculate the fixed overhead production volume variance. Fixed overhead production volume variance eTextbook and Media Save for Later Attempts: 0 of 2 used Submit