Variable overhead is applied based on direct labor hours. The variable overhead rate is $20 per direct-labor hour. The fixed overhead rate (at the master budget level of activity) is $10 per unit. All non-manufacturing costs are fixed and are budgeted at $1.2 million for the coming year. At the end of the year, the costs analyst reported that the sales activity variance for the year was $270,000 unfavorable. The following is the actual income statement (in thousands of dollars) for the year. Sales revenue $ 7,238 Less variable costs Direct materials 748 Direct labor 1,010 Variable overhead 930 Total variable costs $ 2,688 Contribution margin $ 4,550 Less fixed costs Fixed manufacturing overhead 1,050 Non-manufacturing costs 1,230 Total fixed costs $ 2,280 Operating profit $ 2,270 Required: What are the fixed overhead price and production volume variances for Paynesville