The company we year at cost of st product during the year. A fotal of 20,000 nitetres of feconds shomind no beg per metre. All of this material was uned to munufictum. applied to product on 30,000 direct labour hours dus was 20,000 hours. fixed overhead costs geted fived overhead conts ars. The desominator activity level (dinet labour houry) B. Compute the fixed overhead budget and volume variances for the year