How is resource usage variance calculated for fixed resources?
Costing methodology is Standard Costing. Subledger Variance Type is Scale to Actual. For an example product the Recipe Validity Standard Quantity is 1000. One Operation in the Routing has one Resource that is scale type fixed and takes two hours (for example this is final inspection) at a cost of $35/hr. So the unit cost contribution from this resource to the total product cost is [(2*35)/1000 =] 0.07. Production Batch is created for this example product with planned quantity of 2000 and is completed with actual quantity of 2000. This is more than the recipe validity standard quantity, so expecting