Beakins Company produces a single product. The standard and actual costs for the recent period follow:

Standard Costs
	Direct materials (4 yards @ $5 per yard)	$20
	Direct labor (1.5 hours @ $10 per hour)	$15
	Variable Manufacturing overhead (1.5 hours @ $4 per hour)	$ 6
Actual Costs
	Direct materials purchased (6,000 yards)	$28,500
	Direct materials used in production	5,000 yds
	Direct labor cost incurred (2,100 hours)	$17, 850
	Variable manufacturing overhead cost incurred	$10,080
	Units produced	1,200

The company records are variances at the earliest possible point in time. Variable manufacturing overhead costs are applied to products on the basis of direct labor hours.

The variable overhead spending variance for the period is:

a) $1,680f

b) $1,140 U

c) $1,140F

d) $1,680 u

The variable overhead efficiency variance for the period is

a) $1,200U

b) $1,200F

c) $1,440 U

d) $1,440 F