Arcade Adam Manufacturing produces arcade controllers. The fixed overhead costs for 2021 total $900,000. The company uses direct labor-hours for fixed overhead allocation and anticipates 180,000 hours during the year for 300,000 units. An equal number of units are budgeted for each month. During November, 32,000 arcade controllers were produced and $72,000 was spent on fixed overhead. a. Required: Determine the fixed overhead rate for 2021 based on units of input. b. Determine the fixed overhead static-budget variance for November. Determine the production-volume overhead variance for November. c