McKinney Company applies fixed manufacturing overhead costs to products based on direct labor hours. McKinney expects to produce and sell 300 units for the month.Information for the month of June is shown below.

Budgeted fixed overhead costs: $462,000

Budgeted direct labor hours: 21,000 hours

Standard direct labor hours per unit: 70 hours per unit

Actual production: 320

Actual fixed overhead costs: $434,000

a. The standard fixed overhead cost per direct labor hour (rounded to the nearest cent) is what?

b. The fixed overhead spending variance is what?

c. The fixed overhead production volume variance is what?