Ayesha & Co. Prepared following estimates for the year 2017: Fixed factory overhead (in Rs) 450 000 Variable factory overhead (in Rs) 600 000 Direct labour hours 200 000 However, actual results for the cost for the year 2017 were recorded as follows: Fixed Factory overhead (in Rs) 450 000 Variable Factory overhead (in Rs) 680 000 Direct labour hours 220 000 Required: based upon above given information, Calculate: (i) Total Factory overhead variance (ii) Capacity variance (iii) Budget variance