At the beginning of the year, Sheffield Company had budgeted $39,200 for its variable-MOH costs, based on budgeted production of 490 units. Since the company had recently made significant investments in processing automation, it used machine hours to allocate MOH costs. Each unit was expected to use 5 machine hours of processing time. By the end of the year, Sheffield had used 2,360 machine hours and had accumulated total variable-MOH costs of $40,828 to process 530 units. Calculate Sheffield's variable-MOH price and efficiency variances. Variable-MOH price variance $ Variable-MOH efficiency variance $