Bramble Co. uses a standard job cost system with a normal capacity of 25,400 direct labour hours. Bramble Co. produces 12,400 units, which cost $161,000 for direct labour ( 23,000 hours), $24,800 for variable overhead, and $132,680 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 $10.00 ( 2 hours at $5.00 per hour). Calculate the variable overhead spending variance and the variable overhead efficiency variance