To calculate the variance, subtract your actual fixed overhead cost from your standard overhead cost. If the actual cost is higher than the fixed cost, the cost variance is unfavorable. For example, your standard fixed overhead cost is $3 per unit.
The major role of hemoglobin is to carry oxygen from the lungs to the tissues and return carbon dioxide (CO2) from the tissue to the lungs.
Updated February 28, 2017. Hemoglobin is a protein that is contained within red blood cells (RBCs). Hemoglobin is the part of the red blood cell that carries oxygen to, and carbon dioxide away from, the cells in the body. Without the right amount of hemoglobin in the red blood cells, the cells of the body will not be able to receive enough oxygen.