Material A: 3 kilograms at R20 per kilogram

Material B: 5 kilograms at R15 per kilogram

Direct labour: 8 hours at R10 per hour

Fixed overheads: R120 000

Budgeted production: 9000 units

Actual results for February 2019 were as follows:

Material A: 32 500 kg at R22 per kilogram

Material B: 54 000 kg at R14 per kilogram

Direct labour: 88 000 hours at R12 per hour

Fixed overheads: R132 000

Production: 10 000 units

REQUIRED: Calculate the following

1.1.3 Fixed manufacturing overheads volume capacity variance (3)

1.1.4 Fixed manufacturing overheads volume efficiency variance (2