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Nancy is working on her company's variance analysis at year-end. She has everything completed except the fixed-MOH variances. Budgeted fixed-MOH costs were $159,600 for

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Nancy is working on her company's variance analysis at year-end. She has everything completed except the fixed-MOH variances. Budgeted fixed-MOH costs were $159,600 for the planned 11,400 units to be produced. Per standard cost sheets, fixed-MOH was applied based on DL hours; every unit required 4 DL hours. Actual fixed-MOH costs totaled $160,512 for the year, corresponding to 11,700 actual units produced. Help Nancy to calculate the fixed-MOH price and volume variances for the year. Fixed-MOH price variance $ 912 Unfavorable Fixed-MOH volume variance $ 4200 Favorable

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