Hi could you please help me find 3 and 5? Please show calculations, thank you in advance.

Neptune Inc. uses a standard cost system and has the following information for the most recent month, April: Actual direct labor hours (DLHs) worked 17,000 Standard direct labor hours allowed for good output produced this period 18,000 Actual total factory overhead costs incurred $45,400 Budgeted fixed factory overhead costs $10,800 15,000 Denominator activity level, in direct labor hours (DLHS) Total factory overhead application rate per standard direct labor hour $2.70 1. The total underapplied or overapplied factory overhead in April for Neptune, Inc. was: = $2.70 x 18,000 = $48,600 =======$48,600 - $45,400 = $3,200 F 2. The total factory overhead spending variance in April for Neptune, Inc. was: -10,800/15000= .72 - Deduct from Standard Labor rate 2.7-0.72= 1.98 Multiply 1.98 x actual hours 17,000 = 33660 = $10,800 + $33,660 = $44,460=====$45,400 - $44,460 = $940 U 3. The factory overhead production volume variance in April for Neptune, Inc. was: 4. The variable factory overhead efficiency variance for Neptune, Inc. in April was: $1.98/DLH X (17,000 - 18,000) DLHs = $1,980 F 5. The total factory overhead flexible-budget variance in April for Neptune, Inc. was