Materials support cost for the Industrial Equipment Manufacturing Company depends on the weight of material (plate steel, castings, etc.) moved. For actual production in the current budget period, the standard weight that was allowed to be moved was 750,000 kilograms. The standard materials support cost was $0.20 per kilogram. However, less material was actually moved, only 650,000 kilograms. Total materials support costs for the period were $175,000. 

Compute materials support spending and efficiency variances.