Actual overhead: Rs 1,800 Budgeted overhead: Rs 2,000 Budgeted period: 4,000 labour hours Standard per unit: 10 labour hours Budgeted number of days: 20 Standard overhead per hour: Re 0.50 Actual number of days: 22 Actual hours: 4,300 Actual production: 425 units Calculate

(a) expenditure variance,

(b) calendar variance,

(c) capacity variance,

(d) efficiency variance,

(e) total overhead variance and

(f) volume variance.