The following information is presented for the Alexander Manufacturing Company.

• Standard fixed manufacturing overhead rate is \($6.50\) per direct labor hour.

• Direct labor efficiency standard is two hours per finished unit.

• Budgeted production is 5,000 finished units.

• Budgeted fixed manufacturing overhead is $65,000.

• Actual fixed manufacturing overhead cost was $66,100.

• 5,150 finished units of product were produced.

Required:

a. Determine the fixed manufacturing overhead budget variance.

b. Determine the fixed manufacturing overhead volume variance in dollars.