Daytona Racing Corporation (DRC) manufactured 25,000 wheel kits during October. The following fixed overhead data pertain to October when overhead was allocated based on machine hours:Production Actual:25,000 Units Budgeted:24,000 Units Machine Hours Actual:6,100 Hours Budgeted:6,000 Hours Fixed OH Costs Actual:$123,000 Budgeted:$120,000 Variable OH Costs Actual:$366,000 Budgeted:$360,000 What is the flexible budget amount for fixed overhead? What is Rayome's fixed overhead spending variance? What is Rayome's fixed overhead production-volume variance?