Bellarina Sdn Bhd manufactures a product called Beerry. The company applies standardcosting system for cost controlling. The budgeted data and actual data for the quarter ended 30June 2019 are given below.

Budgeted data for the quarter ended 30 June 2019
Production and sales units	40,000
Direct material A	Purchased and used: 200,000 kg at a cost of RM4.00 per kg
Direct material B	Purchased and used: 400,000 kg at a cost of RM5.00 per kg
Direct labours	- Paid at RM10 per hour - Estimated hours worked : 200,000 hours
Fixed production overhead costs	RM800,000 and absorbed based on units of production
Sales revenue	RM7,000,000

Actual data for the quarter ended 30 June 2019
Selling price	10% higher than standard selling price
Production and sales units	38,000
Direct material A	Purchased and used: 192,000 kg at a cost of RM4.50 per kg
Direct material B	Purchased and used: 410,000 kg at a cost of RM4.80 per kg
Direct labours	- Paid at RM11 per hour - Actual hours worked : 205,000 hours
Fixed production overhead costs	RM786,000 and absorbed based on units of production

Required:

1. Fixed overhead expenditure variance

2. Fixed overhead volume variance