Blossom Co. uses a standard job cost system with a normal capacity of 27,000 direct labour hours. Blossom Co. produces 12,500 units, which cost $196,000 for direct labour (24,500 hours), $25,000 for variable overhead, and $141,875 for fixed overhead. The standard variable overhead per unit is $2 (2 hours at $1 per hour), and the standard fixed overhead per unit is $10.20 (2 hours at $5.10 per hour) . Calculate the variable overhead spending variance and the variable overhead efficiency variance. Variable overhead spending variance $ Variable overhead efficiency variance $