Spindle 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 $30. Actual production for 2017 was 29,000 pillows using 6,050 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