ILLUSTRATION 32 From the data given below prepare a table to include overhead variances analysed into Efficiency, volume and expenditure. Standard details Department X Y Hours, when working at normal capacity 4,000 2,000 Overhead, hourly rate $0.5 $2 Allowed hours for actual production 4,000 1,600 Actual details- Hours 4,150 1,550 Overhead $2,020 $3,750