The standard Fixed Overheads cost per battery is $10.80 based on the following information for the year 2012: Budgeted Production: 10000 Batteries Budgeted Fixed Expanses: $108000 Budgeted Total Production Hours: 24000 For the month of April the following actual data are obtained: Fixed Expenses incurred: $9500 Budgeted Production Hours for April: 2400 Actual Production Hours Worked: 1800 Actual Production: 960 Batteries Compute the Expenditure, Capacity and Efficiency Variances.