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The fixed overhead production volume variance is the difference between the budgeted amount of fixed overhead and the amount of fixed overhead applied (standard rate × standard input for the actual level of output). The difference between the actual fixed factory overhead and the fixed factory overhead applied on the basis of the standard allowed direct labor hours is the total fixed overhead variance, not the fixed overhead production volume variance.
The fixed overhead production volume variance is the difference between the budgeted amount of fixed overhead and the amount of fixed overhead applied (standard rate × standard input for the actual level of output).
The fixed overhead production volume variance is the difference between the budgeted amount of fixed overhead and the amount of fixed overhead applied (standard rate × standard input for the actual level of output). The difference between actual direct labor hours and the standard allowed direct labor hours does not relate to the fixed overhead volume variance.
The fixed overhead production volume variance is the difference between the budgeted amount of fixed overhead and the amount of fixed overhead applied (standard rate × standard input for the actual level of output). It does not relate to the difference between the sales and production volume.