D) Actual costs are higher than budgeted costs. E) Actual expenses are higher than budgeted expenses. 26) Regarding overhead costs, as volume increases: A) Total fixed cost increases, total variable cost remains constant. B) Total fixed cost remains constant, total variable cost increases. C) Total variable cost decreases, total fixed cost remains constant. D) Both total fixed cost and total variable cost increase. E) Both total fixed cost and total variable cost remain constant