$9/$ The following data is known for Carlin, Inc.:

Standards:

Variable manufacturing overhead: $1\mathrm{.}5$ direct labor hours $\text{'}$ $$2=$$$3$ per unit

Fixed manufacturing overhead: $,1\mathrm{.}5$ direct labor hours $\text{'}$ $$6=$$$9$ per unit

compute the fixed manufacturing overhead budget variance for Carlin, Inc.

compute the volume variance for Carlin, Inc.?