The following information is presented for the Anne Reed Manufacturing Company.

• Standard variable manufacturing overhead rate is \($7\) per direct labor hour.

• Direct labor efficiency standard is six hours per finished unit.

• Budgeted production is 500 finished units.

• Production required 3,400 direct labor hours.

• Variable manufacturing overhead cost was $23,600.

• 550 finished units of product were produced.

Required:

a. Determine the variable manufacturing overhead spending variance.

b. Determine the variable manufacturing overhead efficiency variance in dollars.