Variable overhead variance calculation The following information 6 available for Harrison's Hot Dogs:

Actual production                                                   21,450 packages

Budgeted production                                             21,000 packages

Standard direct labor hours                             0.5 direct labor hours per package

Actual direct labor hours                                       11,000

Standard variable overhead rate                         $3 per direct labor hour

Actual variable overhead costs                             $32,730

Required

Calculate the variable overhead spending and efficiency variances.