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 $2,072,800 $184,000 Fixed manufacturing overhead $1,202,400 $100,200 Direct labor hours 48,000 4,000 Machine hours 259,100 23,000

During the month of May, Bramble used 4,470 direct labor hours and 21,640 machine hours. The flexible budget for the month allowed 4,060 direct labor hours and 21,210 machine hours. Actual fixed manufacturing overhead incurred was $109,700; variable manufacturing overhead incurred was $171,520.

(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, e.g. 5,725. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Variable overhead spending variance $enter the variable overhead spending variance in dollars 1,600.00 select an option Favorable Variable overhead efficiency variance $enter the variable overhead efficiency variance in dollars 10,880.00 select an option Unfavorable

(b) Calculate the fixed overhead spending variance for May. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Fixed overhead spending variance $enter the fixed overhead spending variance in dollars 17,298.17 select an option Unfavorable