Petra Company uses standard costs for cost control and internal reporting Fixed costs are budgeted at $46,000 per month at a normal operating level of 10,000 units of production output. During October, actual fixed costs were $48,000 and actual production output was 12,000 units a. Determine the faxed overhead budget variance b. Assume that the company applied fixed overhead to production on a per-unit basis. Determine the foxed overhead volume variance