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: