fixed overhead variances assume that exxonmobil uses a standard cost system for each of its refineries. for the houston refinery, the monthly fixed overhead budget is $9,900,000 for a planned output of 6,000,000 barrels. for september, the actual fixed cost was $10,115,000 for 5,950,000 barrels. a. determine the fixed overhead budget variance. $answeranswer b. if fixed overhead is applied on a per-barrel basis, determine the volume variance. $answeranswer