The following information is available from the records of a factory:

Compute: (i) Fixed overhead-cost variance; (ii) Expenditure variance; (iii) Volume variance; (iv) Capacity variance;
and (v) Effi ciency variance.

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Budget Actual Fixed overhead for June (Rs.) 10,000 12,000 Production in June (units) 2,000 2,000 Standard time per unit (hrs) 10 Actual hours worked in June 1 22,000