QUESTION THREE [25] Shani Ltd manufactures product C1009T and provides the following information for the last month: Budgeted figures: Variable manufacturing overheads R20 000 Fixed manufacturing overheads R48 000 Labour hours 4 000 Expected production 1 000 units R19 135 Actual results: Variable manufacturing overheads Fixed manufacturing overheads Labour hours worked Actual production R49 880 4 300 1 050 units 3.1 Required: Calculate each of the following variable manufacturing overheads variances: 3.1.1 Efficiency variance 3.1.2 Expenditure variance 3.1.3 Total variable overheads variance (5) (5) (4) 3.2 Calculate each of the following fixed manufacturing overheads variances: 3.2.1 Expenditure variance 3.2.2 Volume variance 3.2.3 Total fixed overheads variance (5) (4) (2)