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Determine the fixed- MOH price and volume variances for this first quarter. Fixed-MOH price variance $ Fixed-MOH volume variance $ It was the end of the first quarter, and Kimberly was evaluating the company's manufacturing overhead cost situation. She recalled the heated discussions during the budget meetings at the end of the prior year as managers thoroughly considered their options. The resulting annual budgeted variable- MOH cost of $46,500 and budgeted foxed- MOH cost of $55,800 support a planned volume of 6.200 units. Standards were also set at that time for the cost driver, machine hours, where each unit should use 1.25 machine hours. At the end of this first quarter, the company had used 2,064 machine bours in its production of 1,600 units. Actual variable-MOH costs incurred thus far were $11,662, and fotal fixed-MOH costs thus far totaled $13,210