Calculate the appropriate overhead variances from the following data.

(a) Budgeted for £9,000 variable overhead expenditure and 1,500 labour hours of production activity. Actual variable overhead expenditure £8,400 Actual labour hours 1,500

(b) Budgeted for £60,000 variable overhead expenditure and 12,000 machine hours of production activity. Actual variable overhead expenditure £61,000 Actual machine hours 14,000

(c) Budgeted for £9,750 fixed overhead and the actual fixed overhead is found to be £9,400.

(d) Budgeted for £16,320 fixed overhead and the actual fixed overhead is found to be £16,400.

(e) Budgeted production of 17,000 units in 19,000 hours. Standard variable overhead rate is £4 per hour. In fact, 17,000 units are produced in 18,100 hours.

(f) Budgeted production of 11,500 units in 23,000 hours. Standard variable overhead rate is £6 per hour. In fact, 11,320 units are produced in 26,000 hours.