ta Co. uses a standard job cost system with a normal capacity of 25,900 direct labour hours. Bonita Co. produces 12,700 units, h cost $213,300 for direct labour (23,700 hours), $25,400 for variable overhead, and $139,065 for fixed overhead. The standard able overhead per unit is $2 ( 2 hours at $1 per hour), and the standard fixed overhead per unit is $10.20 ( 2 hours at $5.10 per culate the fixed overhead production volume variance. ked overhead production volume variance