Particulars	Actual	Budget	Standard for Actual Output
Variable overhead Expenses	$ 200,000	$ 198,000	$ 292,500
Fixed overhead Expenses	$ 265,000	$ 247,500	$ 365,625
Units Produced	65,000	44,000
Machine Hours	80,000	66,000	97,500

(a) and (b)

Statement Showing Calculation of Variance
Particulars	Formula	Amount	Status
Variable Cost Variance	(Total std. Cost for Actual Output Total Actual Cost for productive Hrs.)	92,500	Favourable
Variable Rate Variance	(Std. Rate/Hr. Actual Rate/Hrs.) x Actual Productive Hrs.	40,000	Favourable
Variable Efficiency Variance	(Std. Hrs. for Actual Output Actual Productive Hrs.) x Std. Rate/Hrs.	52,500	Favourable
Fixed Cost Variance	(Std. Fixed Overhead for Actual Output Actual Fixed Overhead)	100,625	Favourable
Fixed Cost Expenditure Variance	(Budgeted Fixed Overhead for Budgeted Output Actual Fixed Overhead)	(17,500)	Adverse
Fixed Cost Volume Variance	(Actual Output Budgeted Output) x Std. Fixed Overhead/Unit	118,125	Favourable

Can someone really help me out with breaking down the above table, what I mean is replacing the words with the numbers to equal the F or adverse calculation?

Thank you so much!!