The following standards for variable manufacturing overhead have been established for Oriole, Inc. a manufacturer of reproduction vintage hats.

Standard hours per unit

$2\mathrm{.}50$ hours

Standard variable overhead rate

$$12\mathrm{.}80$ per direct labor hour

The following data pertain to operations for the month of July.

Actual direct labor hours

$7,900$

Actual total variable overhead cost

$$87,000$

Actual production

$3,400$ units

Calculate the variable overhead spending variance and the variable overhead efficiency variance for July and indicate whether the variances are favorable or unfavorable.

Variable overhead spending variance

$

Variable overhead efficiency variance

$