The following data is given for the Bahia Company: 
Overhead is applied on standard labor hours.
The fixed factory overhead volume variance is
Definitions:
Interstitial Cells
Cells located amongst the tissues of an organ, often referring to cells in the testes and ovaries that produce hormones.
Pacemaker Cells
Specialized cells within the heart's sinoatrial node that generate and regulate the heart's rhythm.
Enteric Sensory Neurons
Nerve cells within the enteric nervous system that detect changes in the gastrointestinal tract and send information to the central nervous system.
Digestive Tract
The series of hollow organs joined in a long, twisting tube from the mouth to the anus, where food is broken down, nutrients are absorbed, and waste is expelled.
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Q146: The following data is given for the