do solve question (d) only

The actual accounting figures for Week 43 showed the following: . a favourable variance for total fixed overheads . no variance for total variable overheads. The Accounts Assistant stated "This is strange, I thought the variable overheads would be likely to change and the fixed overheads would stay the same." (d) (i) Explain why the actual fixed overhead figure may be different from the budgeted fixed overhead figure but the actual variable overhead figure is equal to the budgeted variable overhead figure. (4) (ii) State two examples of fixed overheads that may decrease over time. Give a reason why each of these may decrease. (4) (e) Evaluate the performance of Galana Saw Mill Limited in Week 43, considering any changes that may be beneficial for the company in the future. (12)