ost detail of J&G Ltd$.$ for the month of September is as follows:

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ILATE $($U$)$ Fixed Overhead Cost Variance $($ii$)$ Fixed Overhead Expenditui

ce $($iil$)$ Fixed Overhead Volume Variance $($iv$)$ Fixed Overhead Efficiene

ce and $($v$)$ Fixed Overhead Capacity Variance.

Overhead Cost Variance:

tual Overhead $-$ Absorbed Overhead for actual production

head rate per hour basis

$27,800=15,600$

$15,00,\frac{000}{7,5002}=100$

$60,000-(SHSR)$

$50,000-(15,600100)$

Overhead rate per unit basis

$SR=15,00,\frac{000}{7},500$

$,=200$

$=15,60,000-(AOSR)$

$=15,60,000-(7,800200)$

$=0$