The fixed overhead volume variance is due to:

A) a shift in the amount of hours required to produce the actual output.
B) inefficient or efficient use of overhead resources.
C) a difference between the denominator activity and the standard hours allowed for the actual output of the period.
D) inefficient or efficient use of whatever the denominator activity is.

Fixed Overhead Volume Variance

The difference between the budgeted and applied fixed manufacturing overhead, based on the standard volumes expected to be produced.

Standard Quantity

The expected quantity of materials or inputs required for production under normal conditions.

Standard Hours Allowed

The amount of time that should be spent on producing a certain number of units under normal conditions.