Question: Computation of Production-Volume Variance Kagawa Manufacturing Company budgeted its 20X0 variable overhead at ¥13,800,000 and its fixed overhead at ¥24,192,000. Expected 20X0 volume was 5,600 units. Actual costs for production of 5,700 units during 20X0 were as follows:
Compute the production-volume variance. Be sure to label it favorable or unfavorable.