Siugh Company produced 500 units of product that required 35 standard hours per unit. The standard fixed overhead cost per unit is $0.30 per hour at 1,800 hours, which "is 100% of normal capacity. Determine the fixed factory overhead volume variance. a Siugh Company produced 500 units of product that required 3.5 standard hours per unit. The standard fixed overhead cost per unit is $0.30 per hour at 1,800 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance. a