Boxer Manufacturing produces luxury dog houses. Each dog house requires 4 hours of machine time for its elaborate trim and finishing. For the current year, Boxer calculated its predetermined fixed manufacturing overhead rate to be $26 per machine hour. The company budgets its fixed MOH to be $202,000 per month. Last month, Boxer produced 2,000 dog houses and actually incurred $198,400 of fixed MOH. a. Fixed Overhead Budget Variance $ b. Fixed Overhead Volume Variance $