Sonakshi Sinha Ltd manufactures Bollywood costumes, and allocates fixed manufacturing overhead to the costumes on the basis of machine hours.

Budgeted info:

Machine hours per costume: 0.75 hours

Number of costumes: 30,000

Fixed manufacturing overhead was budgeted at $20 per machine hour.

28,000 costumes were actually produced, and actual fixed overhead incurred was $410,000.

Calculate the fixed overhead expenditure and production volume variances.