Mauve Company uses a standard cost system that applies manufacturing overhead to units of product on the basis of direct labour hours (DLHS). The following data pertain to last month: Actual Hours Worked Budgeted Fixed Overhead Costs Actual Fixed Overhead Costs Standard Hours Allowed 2,400 DLHS $10,000 $10,400 2,500 DLHS Predetermined Overhead Rate $5 per DLH Calculate Fixed Overhead Budget variance and Fixed Overhead Volume variance.