Current Attempt in Progress Shamrock Co. uses a standard job cost system with a normal capacity of 26,500 direct labour hours. Shamrock Co. produces 12,700 units, which cost $217,800 for direct labour (24,200 hours), $25,400 for variable overhead, and $143,510 for fixed overhead. The standard variable overhead per unit is $2 (2 hours at $1 per hour), and the standard fixed overhead per unit is $10.00 (2 hours at $5.00 per hour). Calculate the variable overhead spending variance and the variable overhead efficiency variance. Variable overhead spending variance Neither favourable nor unfavourable Variable overhead efficiency Favourable variance $ Unfavourable