An extract of a standard cost card shows the following details of Product A:

RM per unit

Variable overheads

$5$ machine hours at RM $10$ per machine hours

$50\mathrm{.}00$

Fixed overhead $30\mathrm{.}00$

The actual production of Product A for April amounted to $6,500$ units and the budgeted production planned for was $7,000$ units. The machined actually worked for $35,000$ machine hours.

The actual overheads incurred were:

RM per unit

Variable overheads

$5$ machine hours at RM $10$ per machine hours

$50\mathrm{.}00$

Fixed overhead $30\mathrm{.}00$

Calculate

i$)$ variable overheads expenditure variances

ii$)$ variable overheads efficiency variance

iii$)$ Fixed overheads expenditure variances