Actual hours worked diff: Labour hours / hours based on the production

Good day,
Could you please help to understand the difference between all Actual hours. I’m so confused right now :/

So the Question. (Test your understanding 5 – Fixed overhead variances)
Budget
Fixed production overheads $22,960
Units 6,560
The standard time to produce each unit is 2 hours

Actual
Fixed production overhead $24,200
Units 6,460
Labour hours 12,600 hours

Required to calculate:
c. fixed overhead capacity variances
d. fixed overhead efficiency variance
___________

1Formula Capacity Variance
-Budgeted hours x SR
-Actual hours x SR
2Formula Efficiency Variance
-Actual hours x SR
-Standard hours x SR
——- Question 1. So, as I can see in the formula 1 and in the formula 2 we should used actual hours (that i believe should be the same for both formulas, however it’s not the case!) how is it possible that actual hours in one case means one thing and in the other case it means completely different hours. So confused.
Answer per book
Standard rate = 1,75 (makes sense)
c. Budg 2x6560x1,75 = $22,960 (makes sense)
Actual 12,600 x 1,75 = $22,050 (ok….going next)
–1240 A
d. Actual 6,460 x 2 x 1,75 = 22,610 (?!!! why it’s suddenly different???)
Standard 12,600 x 1,75 = $22,050 (whaaat, why the standard hours suddenly became the actual hours from the previous calc?!)

This doesn’t make sense at all…
Please help me to understand this!