Whispering Winds Co uses a standard job cost system with a normal capacity of 24,900 direct labour hours. Whispering Winds Co. produces 12,000 units, which cost $158,900 for direct 13 bour (22,700 hours) $24,000 for variable overhead, and $130.,800 for fixed. overhead. The standard variable overhead per unit is $2(2 hours at $1 per hour ), and the standard fixed overhead per unit is $10.10(2 hours at $5 os per hour). Extutate the fixicd ovethead production volume variance. Whispering Winds Co uses a standard job cost system with a normal capacity of 24,900 direct labour hours. Whispering Winds Co. produces 12,000 units, which cost $158,900 for direct 13 bour (22,700 hours) $24,000 for variable overhead, and $130.,800 for fixed. overhead. The standard variable overhead per unit is $2(2 hours at $1 per hour ), and the standard fixed overhead per unit is $10.10(2 hours at $5 os per hour). Extutate the fixicd ovethead production volume variance