EKPN Company prepared the following data in is static budger based on $150\mathrm{.}000$ machra husDirect Materials$ $450,000$Direct Labour$225,000$Variable Overhead$1,125,$ DETOFixed Overhead$2\mathrm{.}100\mathrm{.}000$Actual Results:Machine HoursDirect MaterialsDirect LabourVariable Overhead$160,000$ hoss$ $175\mathrm{.}000245\mathrm{.}0001,150,0002\mathrm{.}110,000$Fixed OverheadWhat possitle reason could explain the ciiferance between the actual fred over