Acme Companys production budget for August is 18,300 units and includes the following component unit costs: direct materials, $6.3; direct labor, $10.8; variable overhead, $6.5. Budgeted fixed overhead is $40,000. Actual production in August was 19,110 units. Actual unit component costs incurred during August include direct materials, $9.00; direct labor, $10.20; variable overhead, $7.60. Actual fixed overhead was $42,300. The standard variable overhead rate per unit consists of $6.5 per machine hour and each unit is allowed a standard of 1 hour of machine time. During August, $145,236 of actual variable overhead cost was incurred for 20,748 machine hours.Calculate the variable overhead spending variance and the variable overhead efficiency variance.