Bonita Co. uses a standard job cost system with a normal capacity of 25,900 direct labour hours. Bonita Co. produces 12,700 units, which cost $213,300 for direct labour (23,700 hours), $25,400 for variable overhead, and $139,065 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 $