Laura, manager of Swifty Company, is using a variable costing system to evaluate the company's performance. The company uses standard costing and it budgeted to produce 7,200 units with a budgeted cost of $43,200 of fixed MOH and $22 per unit of variable manufacturing costs. Because of supply chain issues, the company was only able to produce 5,040 units with fixed MOH incurred of $30,744. However, the company did sell all the units produced, plus the 864 units in beginning inventory. Assuming no changes in costs from last year to this year, how much will Laura show on Swifty Company's report for its COGS this year? How much will be recognized for a fixed MOH volume variance? Cost of goods sold $ Fixed MOH volume variance $