Fabric Company manufactures pillows. The 2017 operating budget was based on production of 26,000 pillows, with 0.25 machine-hours allowed per pillow. Budgeted variable overhead per hour was $ 32. Actual production for 2017 was 27,200 pillows using 6,350 machine-hours. Actual variable costs were $ 29 per machine-hour. Calculate the following:

a. the budgeted variable overhead for 2017;

b. the variable overhead spending variance; and

c. the variable overhead efficiency variance.