Below is some information on Pillarcat Co, which applies factory overhead based on machine hours and uses a standard costing system. Assume the denominator value of machine hours is used to allocate overhead cost reflects the expected machine hours used for budgeting purposes.

Actual total factory overhead: $24000

Actual fixed overhead expenses: $10000

Budgeted Fixed overhead expenses: $11000

Actual Machine hours: 5,000

Standard machine hours for the units manufactured: 4800

Denominator Volume-Machine hours: 5500

Standard variable overhead rate per machine hour: $3

What is the variable manufacturing overhead sales volume variance F/U, VMOH spending variance F/U, VMOH efficiency variance F/U, journal entry to record variable manufacturing overhead variances incurred during the period.