$($a$)$ Calculate Sheridan's fixed$-$MOH volume variance for its second year in business $($identify amount and sign$).$ Fixed$-$MOH volume variance $\backslash$$ $($b$)$ Prepare Sheridan's Year $2$ income statement in good form, recognizing sales of $8,300$ units at $\backslash (\backslash$$ $23\backslash )$ per unit. $($Round inventory cost per unit to $2$ decimal places, e$.$g$.15\mathrm{.}25$ and final answers to $0$ decimal places, e$.$g$.5,125.)\backslash$$ : $1\backslash$$ $\backslash$$