* The following overhead budget has been prepared for Anthea Limited:

Actual fixed overhead: £150000.

Budgeted fixed overhead: £135000.

Fixed overhead absorption rate per hour: £15.

Actual hours worked: 10000.

Standard hours of production: 8000.

Required:

Calculate the following fixed production overhead variances:

1 total;

2 expenditure;

3 volume;

4 capacity; and 5 efficiency.