The following information is available from the records of a manufacturing company using standard costing system.

Particulars

Standard

Actual

Production

8,400 units

6,600 units

Working days

10

8

Fixed overhead

K20,000

K19,000

Variable overheads

K6,000

K6,000

Calculate the following overhead variances

a) Variable overhead variance

b) Fixed overhead cost variance

c) Fixed overhead expenditure variance

d) Fixed overhead volume variance

e) Fixed overhead efciency variance

f) Fixed overhead calendar variance