The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output	6.9 hours
Standard variable overhead rate	$15.38 per hour

The following data pertain to operations for the last month:

Actual hours	6,100 hours
Actual total variable overhead cost	$92,300
Actual output	800 units

Required: a) What was the variable overhead spending variance for the month? b) What was the variable overhead efficiency variance for the month?