Neptune Inc. uses a standard cost system and has the following information for the most recent month, April:

Actual direct labor hours (DLH) worked	17,000
Standard direct labor hours allowed for good output produced in 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 (DLH)	15,000
Total factory overhead application rate per standard direct labor hour	$2.70

1. Total underapplied or overapplied factory overhead in April for Neptune, Inc. was:

2. The total variance in April factory overhead for Neptune, Inc. was:

3. The April factory overhead production volume variance for Neptune, Inc. was:

4. The Variable Factory Overhead Efficiency Variance for Neptune, Inc. in April was:

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