• Each dog house requires 4.0 hours of machine time for its elaborate trim and finishing. For the current year, Box calculated its predetermined fixed manufacturing overhead (MOH) rate to be $26 per machine hour. The company budgets its fixed MOH to be $202,000 per month. Last month, Box produced 2,000 dog houses and incurred $198,400 (actual) of fixed MOH. Requirements 1. Calculate the fixed overhead spending variance. 2. Calculate the fixed overhead production volume variance.