You are required to calculate the overhead variances from the following data.

(a) Budgeted for \(£ 6,000\) variable overhead and 1,000 machine hours.

\(\begin{array}{lr}\text { Actual overhead } & £ 5,840 \\ \text { Actual machine hours } & 1,000\end{array}\)

(b) Budgeted for \(£ 20,000\) variable overhead and 5,000 machine hours.

Actual overhead \(£ 21,230\)

Actual machine hours \(\quad 2,000\)

(c) Budgeted for \(£ 12,000\) fixed overhead and the actual overhead is found to be \(£ 11,770\).

(d) Budgeted for \(£ 40,000\) fixed overhead and the actual overhead is found to be \(£ 41,390\).

(e) Budgeted production of 2,000 units in 8,000 hours. Standard variable overhead rate is \(£ 3\) per hour. In fact 2,000 units are produced in 7,940 hours.

(f) Budgeted production of 5,000 units in 15,000 hours. Standard variable overhead rate is \(£ 4\) per hour. In fact 4,860 units are produced in 15,000 hours.