Ben Simon Corporation has the following information about its standards and production activity for the month of November:

Total actual factory overhead cost incurred:
Variable overhead	$ 31,350
Fixed overhead	25,000
Standard factory overhead rate:
Variable overhead	$ 3.10	per unit
Fixed overhead	$ 2.00	per unit
Denominator volume (in units)	12,000
Actual units produced during November	9,600

Required: Calculate and show supporting calculations for each of the following variances:

1. Variable overhead flexible budget variance. 2. Fixed overhead spending variance. 3. Fixed overhead production volume variance.