MUF Architects, LLP, billed clients for 6,000 hours of design work for the month. Actual variable overhead costs for the month were $910,000, and 6,050 hours were worked. At the beginning of the year, a variable overhead standard of $150 per design hour had been developed based on a budget of 5,000 design hours each month. Calculate the company’s variable overhead spending and efficiency variances for the month.