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An adverse fixed overhead capacity 1 point variance is due to planned production capacity being 0 under-utilised and under-absorption of overhead occurs planned production capacity is O efficiently used and overheads are absorbed as incurred actual production capacity exceeds 0 budgeted capacity and over-absorption of overhead occurs 0 increase in the actual costs of overhead compared to the budgeted overhead Calculate the Material Price 4 points Planning & Operating Variances for Material F. To produce one carton of a diet supplement called Shrink-Me. 3 kg of Material F at a standard price of RMOAO per kg is required. Due to lack of demand caused by the Covid- 19 lockdown. the average market price {or this material fell by 15 sen per kg. The production department decided to revise the material standard cost to allow for this. During the period, 8.000 canons of Shrink-Me were manufactured consuming 30,000 kg of Material F. which cost RM18.000. Material , _ . Material Price Price _ . Operating Planning . _ Variance Vanance a. RM3,600 A O O b. RM3,600 F O O i. RM10,500 O O O O b. RM10,500 F