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
Denominator activity level, in direct labor hours (DLHs)	15,000
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. The total factory overhead spending variance in April for Neptune, Inc. was:

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:

5. The total factory overhead flexible-budget variance in April for Neptune, Inc. was: