19 The standard costs and actual costs for factory overhead for the manufacture of 2,700...
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19 The standard costs and actual costs for factory overhead for the manufacture of 2,700 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit @ $0.72 per hour Variable overhead 3 hours per unit @ $1.90 per hour Actual Costs Total variable cost, $18,100 Total fixed cost, $8,100 The amount of the fixed factory overhead volume variance is