Please answer all questions if possible! (Please write out correct answer and whether its A, B, C or D.) Thank you!

A company budgeted for 1,000 units, and produced 1,100 instead. Standard direct labor hours for 1,000 units are 50. Standard direct labor hours for 1,100 units are 55. Fixed factory overhead is applied at the pre-determined rate of $8 per direct labor hour. Actual fixed factory overhead is $400. What is the amount and nature of the fixed factory overhead volume variance? O $40 over-applied $ 40 under-applied $400 under-applied O $0, neither onder or over-applied SkyChefs, Inc. uses a standard cost system. During the period, where are the differences between standard and actual product costs recorded? O in Work in process inventory O in Cost of goods sold expense O none of the above; the differences are not recorded. O in separate variance accounts