Bramble Company manufactures deep-sea fishing rods, which it distributes internationally through a chain of wholesalers. The following data are taken from the budget prepared at the beginning of the year by Bramble's controller. The company applies overhead on the basis of machine hours. Annual Budget May Budget Variable manufacturing overhead $1,769,600 $175,200 Fixed manufacturing overhead $1,200,720 $100,060 Direct labor hours 52,320 4,360 Machine hours 221,200 21,900 During the month of May, Bramble used 4,210 direct labor hours and 21,600 machine hours. The flexible budget for the month allowed 4,150 direct labor hours and 21,060 machine hours. Actual fixed manufacturing overhead incurred was $103,200; variable manufacturing overhead incurred was $171,300. (a) Calculate the variable overhead spending and efficiency variances for May. (Round per unit value to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, eg. 5,725. If variance is zero, select "Not Applicable" and enter for the amounts.) $ Variable overhead spending variance $ Variable overhead efficiency variance (b) Calculate the fixed overhead spending variance for May. (If variance is zero, select "Not Applicable" and enter O for the amounts.) ta $ Fixed overhead spending variance