2. In a factory the standard units of production for the calendar year 2022 was fixed at 24000 units and the overhead expenditure were estimated as follows Fixed Rs.1800000 Variable Rs. 900000 semi variable Rs. 720000 Normal working days in a month is 25 Actual production during the month of July 2022 was 1500 units. During the month there was an unexpected holiday. The actual overheads for this month were as follows Fixed Rs.170000 variable Rs.65000 semi-variable Rs.50000 Semi variable expenses are considered to include 70% expenses of fixed nature and 30% of variable nature. Calculate for the month of July 2022 all relevant Overhead Variances. (10 Marks)