This is Canadian Accounting

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Sunland Industries produces a cleaning product that works for the peskiest stains. It's pricey, but less expensive than hiring a professional cleaning service. The managers at Sunland are conducting variance analysis at the end of January, the first month of the new fiscal year. Budgeted fixed-MOH costs for the year were $2,534,400. The company's standards for one gallon of cleaning solution are as follows, along with actual information for the month. Actual results for January: - 26,000 gallons were actually produced. - Cost of DM purchased was $250,560 for 14,400 gallons of solution. - DM used in production was 12,740 gatlons. Actual results for January: - 26,000 gallons were actually produced. - Cost of DM purchased was $250,560 for 14,400 gallons of solution. - DM used in production was 12,740 gallons. - Cost of DL was $133,796 for 8,060 DL hours worked. - Variable-MOH cost was $117,390 for 54,600 machine hours used. - Fixed-MOH cost was $223,860. Determine the fixed-MOH price and volume variances for the month. Fixed-MOH price variance $ Fixed-MOH volume variance $