8.The following information is available forSheffield's Hot Dogs:

Actual production 11,760 packages

Budgeted production 12,500 packages

Standard direct labor hours 1.6 direct labor hours per package

Actual direct labor hours 19,899

Standard variable overhead rate $3per direct labor hour

Actual variable overhead costs $50,907

Calculate the variable overhead spending and efficiency variances.(Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Variable overhead spending variance __________ is this favorable, unfavorable or neither

Variable overhead efficiency variance ___________ is this favorable, unfavorable or neither