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.
Hemoglobin is the iron-containing protein found in all red blood cells (RBCs) that gives the cells their characteristic red color. Hemoglobin enables RBCs to bind to oxygen in the lungs and carry it to tissues and organs throughout the body. It also helps transport a small portion of carbon dioxide, a product of cell metabolism, from tissues and organs to the lungs, where it is exhaled.