Question 8 of 11

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The following information is available for Bonitas Hot Dogs:

Actual production		11,940	packages
Budgeted production		12,500	packages
Standard direct labor hours		1.7	direct labor hours per package
Actual direct labor hours		21,312
Standard variable overhead rate		$2	per direct labor hour
Actual variable overhead costs		$35,484

Calculate the variable overhead spending and efficiency variances. (Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)