A manufacturer that manufactures product Triple J provides the following information for May 2021:

Budgeted figures:

Variable manufacturing overheads	20,000
Fixed manufacturing overheads	48,000
Labour hours	4,000
Expected production	1,000 units

Actual Results:

Variable manufacturing overheads	19,135
Fixed manufacturing overheads	49,880
Labour hours worked	4,300
Actual production	1,050 units

Required:

1. Calculate the following variable manufacturing overheads variances:

1.1.1 Efficiency variance

1.1.2 Expenditure variance

1.1.3 Total variable overhead variance

1. Calculate the following fixed manuafacturing overheads variances:
   1. Expenditure variance
   2. Volume variance
   3. Total fixed overhead variance