A company has developed the following standards:

Standard:

Direct Labor = 5 units Per Hour

Application Rate of Variable FOH = $2 Per DL hr.

Actual Results:

Variable FOH = $4,820

Actual DL hrs = 2,000 Hours

Actual Output = 12,000 Units

Question: Calculate the Spending Variance, Efficiency Variance and Flexible Budget Variance (With Over/Under Applied VFOH).