Variable overhead variance calculation The following information is available for Harrison$$s Hot Dogs:

Actual production

$21,450$ packages

Budgeted production

$21,000$ packages

Standard direct labor hours

$0\mathrm{.}5$ direct labor hours per package

Actual direct labor hours

$11,000$

Standard variable overhead rate

$$3$ per direct labor hour

Actual variable overhead costs

$$32,730$

Required

Calculate the variable overhead spending and efficiency variances