9-3B Variable Overhead Variances Batter Up produces small baseball bats for young baseball players. The company applies variable overhead costs to jobs based on machine hours. The company's predetermined variable overhead rate is $15 per machine hour, and it is estimated that the company's lone machine can produce 10 bats per hour. For June, the company produced 2000 bats and the machine was active for 180 machine hours. The company's variable manufacturing overhead cost for the month was $2,500. Required: Compute the company's variable manufacturing overhead spending and efficiency variances