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

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Variable overheads

K6, 000

K6, 000

Calculate the following overhead variances

a.      Variable overhead cost variance

b.     Fixed overhead cost variance

c.      Fixed overhead expenditure variance

d.     Fixed overhead volume variance

e.     Fixed overhead efficiency variance

f.       Fixed overhead calendar variance

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