The Jaguar Company, which manufactures electrical switches, uses a standard costing system and carries all inventories at standard. The standard manufacturing overhead costs per switch are based on direct labor hours and are shown below: *Based on a capacity of 200,000 DMfgL hours per month The following information is available for the month of October: > 46,000 switches were produced, although 40,000 switches were scheduled to be produced. 225,000 DMfgL hours were worked at a total cost of $5,625,000. > Actual variable MOH costs were $2,750,000. > Actual fixed MOH costs were $3,050,000. Compute the fixed MOH spending and production-volume variances, and the allocated fixed MOH costs