Current Attempt in Progress

The following information is available for Waterway's Hot Dogs:

Actual production

Budgeted production

Standard direct labor hours

Actual direct labor hours

Standard variable overhead rate

Actual variable overhead costs

$11,810$ packages

$12,500$ packages

$1\mathrm{.}4$ direct labor hours per package

$17,593$

$$4$ per direct labor hour

$$62,972$

Calculate the variable overhead spending and efficiency variances. $($Round answers to O decimal places, eg$.125.$ If variance is zero, select "Not Applicable" and enter O for the amounts.$)$

Variable overhead spending variance $

Variable overhead efficiency variance $