tal . Factory Overhead Volume Variance mple Exercise 22-4 Dvorak Company produced 1,000 units of product that required three standard hours per unit. The standard fixed overhead cost per unit is $0.60 per hour at 3,500 hours, which is 100% of normal capacity. Exa etermine the fixed factory overhead volume variance. Factory Overhead Controllable Variance xample Exercise 22-3 Lo-bed Company produced 4,000 units of product that quire it is $3.00 per hour. The actual variable factory overhead was $51,240. termine the variable factory overhead controllable variance d four standard hours per unit. The standard variable overhead cost per