Acme Companys production budget for August is 18,000 units and includes the following component unit costs: direct materials, $8.0; direct labor, $10.5; variable overhead, $6.4. Budgeted fixed overhead is $37,000. Actual production in August was 19,950 units. Actual unit component costs incurred during August include direct materials, $8.70; direct labor, $9.90; variable overhead, $7.30. Actual fixed overhead was $39,000. The standard variable overhead rate per unit consists of $6.4 per machine hour and each unit is allowed a standard of 1 hour of machine time. During August, $145,635 of actual variable overhead cost was incurred for 20,805 machine hours.

Required: Calculate the variable overhead spending variance and the variable overhead efficiency variance.