Q$\mathrm{.}1$:$-$ AakhirKaar Ltd manufactures a product whose standard unit cost is as follows;

D$/$M: $24Kgs$ @ $$3$

DL: $6$ Hours @ $$6\mathrm{.}5$

Factory Overhead: $6Hrs$ @ $$0\mathrm{.}75$

Total Unit Standard Cost $=$$$115\mathrm{.}50$

The FOH was based on following capacities; $90\%$ is Normal Capacity.

Actual Data:$-$

Planned Production $=7,500$ units

Materials put into production, $192,410kg$ @ $$3\mathrm{.}04$

Direct Labour $46,830$ hours @ $$6\mathrm{.}60$

Actual FOH $$36,340$

Other Data:$-$

WIP $($Beg Inv$)80$ units $($all material, $50\%$ CC$)$

WIP $($Closing Inv$)100$ units $($all material, $50\%$ CC$)$

Started in process during November $7,850$ units

Required:$-$

Variances analysis.