Ruth 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 $132,160 for the planned 11,800 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 $133,576 for the year, corresponding to 12,200 actual units produced. Help Ruth to calculate the fixed-MOH price and volume variances for the year