Insi Ltd manufactures product J7524G and provides the following information for the last month:

Budgeted figures:

Variable manufacturing overheads R20 000

Fixed manufacturing overheads R48 000

Labour hours 4 000

Expected production 1 000 units

Actual results:

Variable manufacturing overheads R19 135

Fixed manufacturing overheads R49 880

Labour hours worked 4 300

Actual production 1 050 units

Calculate the following fixed manufacturing overhead overheads variances (in Rands) and state if they are favourable or unfavourable:

2.1 Expenditure variance

2.2 Volume variance

2.3 Total fixed overheads variance