Smolenski, Inc., uses standard costing. The company reported the following overhead information for the current period:

Actual Overhead Incurred .................................... $13,600, of Which $3,500 Is Fixed
Budgeted Fixed Overhead ................................................................................. $3,300
Variable Overhead Rate per Machine Hour ................................................. $ 3
Standard Hours Allowed for Actual Production ................................................. 3,500
Actual Machine Hours Used ............................................................................... 3,200

Calculate the variable and fixed overhead variances.