Bittermen Company, which uses standard costing, reported the following overhead information for the last quarter of the

Question:

Bittermen Company, which uses standard costing, reported the following overhead information for the last quarter of the year:
Actual overhead incurred:
Fixed ...................... $10,500
Variable ..................... 66,810
Budgeted fixed overhead ............. 11,000
Variable overhead rate per direct labor hour ....... 5.00
Standard hours allowed for actual production ..... 13,100
Actual labor hours used ............... 13,000

Required
A. What is the variable overhead spending variance?
B. What is the variable overhead efficiency variance?