Particulars	Budgeted	Actual	Variance
Direct Material	180000	160000	20000 F
Direct Labour	100000	95000	5000 F
Variable Production OH	50000	47500	2500 F
Supervision Cost	3300	3400	100 A
Rates & Taxes	1000	1200	200 A
Admn Oh	2000	2100	100 A
Depreciation	2250	3000	750 A
			26350 F

Material total 20000 F

Usage:- ( 5000units*3kg per unit-16000kg)*12 per kg= 12000 A

Price:- (12-10)*16000=32000F

Labour Total 5000F

Efficency (12500hrs-10000hrs)*8=20000F

Rate (8-9.5)*10000hrs=15000A

Overhead Total

Variable Production OH	2500 F
Supervision Cost	100 A
Rates & Taxes	200 A
Admn Oh	100 A
Depreciation	750 A
Total	1350 F