Omega Arts is a manufacturer of designer vases. The cost of each vase is the sum of three variable costs (direct material costs, direct manufacturing labor costs, and manufacturing overhead costs) and one fixed-cost category (manufacturing overhead costs). Variable manufacturing overhead cost is allocated to each vase on the basis of budgeted direct manufacturing labor-hours per vase. For June 2017, each vase is budgeted to take 4 labor-hours. Budgeted variable manufacturing overhead cost per labor-hour is \($14.\) The budgeted number of vases to be manufactured in June 2017 is 1,100.

Actual variable manufacturing costs in June 2017 were \($65,205\) for 1,150 vases started and completed.

There were no beginning inventories or ending inventories for the vases. Actual direct manufacturing laborhours for June were 4,830.

1. Compute the flexible-budget variance, the spending variance, and the efficiency variance for variable manufacturing overhead.

2. Comment on the results.