Tip Top Corp. produced 1,940 units of product that required 1.5 hours and $1.90 per unit. The standard fixed overhead cost per unit is $1.80 per hour at 2,790 hours, which is 100% of normal capacity. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. 17. What is the fixed factory overhead volume variance? $ -216