EKPN Company prepared the following data in its static budget based on 150,000 machine hours: Direct Materials Direct Labour Variable Overhead Fixed Overhead $ 450,000 225,000 1,125,000 2,100,000 Actual Results: Machine Hours Direct Materials Direct Labour Variable Overhead Fixed Overhead 160,000 hours $475,000 245,000 1,150,000 2,110,000 What possible reason could explain the difference between the actual fixed overhead costs and the budgeted fixed overhead costs? EKPN Company's actual machine hours were greater than the budgeted amount. EKPN Company's actual machine hours were less than the budgeted amount. EKPN Company spent more on fixed costs than it expected. EKPN Company spent less on fixed costs than expected