The photocopying department in a community college has budgeted monthly costs at $ 38,000 per month plus $6 per student. Normally 600 students are enrolled. During January there were 520 students (which is within the relevant range). At the end of the month, actual fixed costs were $ 41,500, and variable costs were $ 1,800. Develop a static budget for photocopying costs based on 600 students. $ $ Variable Costs Fixed Costs Total Costs $ eTextbook and Media Calculate the January static budget variance for fixed and variable photocopying costs. Variance Variable Costs $ Favorable Fixed Costs Unfavorable