The Diamond Manufacturing Company Uses a Standard Cost System for and Applies

The Diamond Manufacturing Company uses a standard cost system for and applies overhead based on machine hours.The following information is available for June:
$\begin{array}{lrr}\text { Standard }\\ \text { Machine hours (MH) per unit} &2\\ \text { Fixed overhead rate per \( \mathrm{MH} \) } &\$5.00\\ \text { Budgeted fixed overhead } &\$25,000\\ \text { Actual:} &\\ \text { Machine hours} &4,800\\ \text {Fixed overhead } &\$26,200\\ \text { Units produced} &2,600\\\end{array}$


Calculate the fixed overhead budget variance and volume variance for the month of June.