(b) Following are the details given: Budgeted Days Budgeted Fixed Overheads Budgeted Production Actual Production Fixed Overheads are absorbed @ 10 per hour. Fixed overheads efficiency variance 25 1,00,000 800 units per day 21,000 units Fixed overheads calendar variance Fixed overheads cost variance You are required to CALCULATE: (a) Actual Fixed Overheads (b) Actual Days (c) Actual Hours (d) Fixed overheads Expenditure variance (e) Fixed overheads volume variance (f) Fixed overheads capacity variance 10,000A 8,000F 15,000A (10 Marks)