Assumevariable overhead was budgeted at $79,800 and fixed overhead was budgeted at$546,000when 21,000 machine hours were estiamted to be used. Given the following actual data:

Standard machine hours allowed for output attained: 22,000

Actual machine hours worked: 21,000

Variable overhead incurred: $83,600

Fixed overhead incurred: $572,000

the variable overhead spending and efficiency variances are:(Do not round intermediate calculations and round your final answerto nearest whole dollar amount.)