At the beginning of October, fixed manufacturing overhead was budgeted at $200,000. At the end of October, it was found that the fixed overhead volume variance was $8,000 favorable and the fixed overhead budget variance was $6,000 unfavorable. Given the situation, which of the following is FALSE? The actual fixed overhead occurred in the month was $206,000. The Cost of Goods Sold account will be increased as a result of closing entries. The applied fixed overhead during the month was $208,000. The overall (total) fixed overhead variance was favorable