3 Vallo Pharmacy operates a home delivery service with more than 2,000 housebound clients, Vallo has a flect of vehicles and has invested in a sophisticated computerized communications system to coordinate its deliveries. Vallo has gathered the following data on last your's operations: Deliveries made: 21,000 Direct labor 15.000 delivery hours at $8.00 Actual variable overhead: $145.000 Vallo uses a standard costing system. During the year, the following variable overhead rate was used: $8.10 per delivery hour. The labor standard requires 0.75 hours per delivery. Compute the variable overhead spending variance and the variable overhead efficiency variance