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The fixed overhead volume variance (also called the fixed overhead production-volume variance) is the budgeted amount of fixed overhead (in the static budget) minus the amount of fixed overhead applied (standard rate × standard input for the actual level of output). The budgeted amount of fixed overhead is what was projected as the total amount of fixed overhead to be incurred during the period at the beginning of the year when the budget was developed. Traditionally, overhead is applied to individual products throughout the year using some standard allocation basis, usually direct labor hours, machine hours, materials cost, units of production, or some similar measure that can be measured and calculated. The measure used is called the activity base. A predetermined rate is calculated by dividing the budgeted amount of manufacturing overhead by the budgeted activity level. The budgeted activity level is the number of units of the activity base (labor hours, machine hours, etc.) allowed for the expected production during the coming year. As production continues throughout the year, the amount of the activity base allowed for the amount of product actually produced is multiplied by the predetermined rate to calculate the amount of overhead to be applied . The fixed overhead volume variance is caused by the actual production level being different from the production level (called the denominator level ) used to calculate the budgeted fixed overhead rate. If the amount of overhead applied is greater than the budgeted amount, the variance will be favorable because it means that the actual level of production was greater than the budgeted level of production. That is good because it means the facilities are being more fully utilized. If the amount of overhead applied is less than the budgeted overhead, the variance will be unfavorable because it means that actual production was lower than the budgeted production level.
The fixed overhead volume variance does not relate to the capacity of standard direct labor hours.
The fixed overhead volume variance does not relate to the fixed overhead usage.
There is no fixed overhead efficiency variance because fixed costs are not related to levels of output and therefore are unable to be used efficiently or inefficiently.