The fixed overhead variances includes the fixed overhead cost variance and the fixed overhead volume variance.

1. What does the the fixed overhead cost variance measure and tell us about a company?
2. What does a favorable FOH mean? and what about an unfavorable FOH?

Reference: Miller-Nobles, T. L., Mattison, B. L., & Matsumura, E. M. (2018).Horngren's accounting:The managerial chapters plus MyLab Accounting with Pearson eText(12th ed.). Pearson.