For a department, the standard overhead rate is Rs.2.50 per hour and the overhead allowances are as follows: 

Activity Level (Hours)                 Budgeted Overhead Allowance 

         3,000                                                  Rs.10,000 

         7,000                                                  Rs.18,000 

       11,000                                                   Rs.26,000 

In a period, the activity level of the said department was 10,000 hours and the actual overheads incurred were Rs.22,000. 

Required:

i) The fixed cost

ii) The standard activity level on which the standard overhead rate has been fixed. 

iii) Budget variance 

iv) Idle capacity variance 

v) Overall variance with check (proof)