Calculate the overhead variances in the following cases:

(a) Budgeted for £19,000 fixed overhead. The actual fixed overhead turns out to be £18,109.

(b) Budgeted for production of 6,000 units in 300 machine hours. The variable overhead rate is £12 per machine hour. In fact, 6,000 units are produced in 280 machine hours.

(c) Budgeted for £28,000 variable overhead and 14,000 labour hours. Actual variable overhead is £28,000 and actual labour hours 13,800.

(d) Budgeted for £12,000 variable overhead and 6,000 machine hours. Actual variable overhead is £11,400 and actual machine hours 6,000.

(e) Budgeted for £84,100 fixed overhead. The actual fixed overhead turns out to be £88,700.

(f) Budgeted for production of 15,000 units in 20,000 machine hours. Standard variable overhead rate is £10 an hour. In fact, 14,600 units are produced in 20,000 machine hours.