calculation of absorption costing fixed overhead variances 611427

Calculation of absorption costing fixed overhead variances

A company uses absorption costing for both internal and external reporting purposes as it has a considerable level of fixed production costs.
The following information has been recorded for the past year:

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Budgeted fixed production overheads

£2 500 000

Budgeted (Normal) activity level:

Units

62 500 units

Labour hours

500 000 hours

Actual fixed production overheads

£2 890 350

Actual level of activity:

Units produced

70 000 units

Labour hours

525 000 hours

Required:

(a) Calculate the fixed production overhead expenditure and volume variances and briefly explain what each variance shows.

(b) Calculate the fixed production overheard efficiency and capacity variances and briefly explain what each variance shows.

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