I am asked to prepare a production budget for my MBA Managerial Accounting course. I think I've got it figured out except one detail. Overhead fixed costs are listed as Equipment Costs at 1.30 per unit and Building Occupancy at 0.90 per unit, based on a normal production of 600,000 units/year. The budget I am preparing is for 630,000 units for the upcoming year. Plant capacity is 750,000 units per year. If these are supposed to be fixed costs, will they change with the additional 30,000 units (since plant capacity exceeds it).