Homespun Company manufactures pillows. For 2020, the company expects fixed overhead costs of $520,000. Homespun uses machine-hours to allocate fixed overhead costs and anticipates 13,000 hours during the year to manufacture 26,000 pillows. During 2020, Homespun manufactured 23,000 pillows and spent $515,000 on fixed overhead costs. Calculate the following:

a. The fixed overhead rate for 2020

b. The fixed overhead spending variance for 2020

c. The production-volume variance for