The following information for the past year is available from Thinnews Co., a company that uses machine hours to apply factory overhead:

Actual total factory overhead cost	$24,000
Actual fixed overhead cost	$10,000
Budgeted fixed overhead cost	$11,000
Actual machine hours	5,000
Standard machine hours for the units manufactured	4,800
Denominator volumemachine hours	5,500
Standard variable overhead rate per machine hour	$3

1. The variable overhead spending variance is:

2. Under a three-variance breakdown (decomposition) of the total factory overhead variance, the total factory overhead spending variance is:

3. Under a two-variance breakdown (decomposition) of the total factory overhead variance, the total flexible-budget variance is: