The cost detail of J&G Ltd. for the month of September is as follows: Budgeted 15,00,000 Fixed overhead Units of production Standard time for one unit Actual hours worked 7,500 2 hours Actual 15,60,000 7,800 16,000 hours Required: CALCULATE () Fixed Overhead Cost Variance (ii) Fixed Overhead Expenditure Variance (iii) Fixed Overhead Volume Variance (iv) Fixed Overhead Efficiency Variance and (v) Fixed Overhead Capacity Variance.