Variance

1) Which of the following variances would be shown in an operating statement prepared under a standard absorption costing system? a) Variable overhead expenditure variance b) Fixed overhead expenditure variance c) Fixed overhead volume variance I believe that a and b is included but what means by fixed overhead volume variance? 2) How to calculate fixed overhead volume variance by using the following data? Budgeted sales and production 5000 units Actual sales and production 4900 units Budgeted fixed overhead $10,000 Actual fixed overhead $6,000