Bike Pedals manufactures bicycle seats. The company budgeted to manufacture 25,000 seats in April, with 0.05 standard machine hours per seat. Total variable factory overhead was budgeted at $30,000 for April. During April, the company manufactured 30,000 seats using 1,600 machine hours. It incurred $34,000 of variable factory overhead (VOH) costs. Required: Determine each of the following variances. Round all answers to nearest dollar.

1. Variable overhead spending variance. 2. Variable overhead efficiency variance. 3. Variable overhead flexible-budget variance.