fixed manufacturing overhead variances. fixed manufacturing overhead costs and variances; write off these variances to cost of goods sold for the i Data Table Actual Static The Revolutions Corporation (June 2014) ResultsBudget Number of centrifuges assembled and sold Hours of assembly time Variable manufacturing overhead cost per hour of assembly time Variable manufacturing overhead costs Fixed manufacturing overhead costs 240 180 264 29,.00 $8,075 S19,390 $18,000 Print Done er. Clear All