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 Brambles controller. The company applies overhead on the basis of machine hours. Annual Budget May Budget Variable manufacturing overhead $2,062,400 $173,600 Fixed manufacturing overhead $1,202,280 $100,190 Direct labor hours 49,200 4,100 Machine hours 257,800 21,700 During the month of May, Bramble used 4,350 direct labor hours and 21,890 machine hours. The flexible budget for the month allowed 4,450 direct labor hours and 21,200 machine hours. Actual fixed manufacturing overhead incurred was $109,400; variable manufacturing overhead incurred was $173,320.

(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	select an option Not ApplicableUnfavorableFavorable
Variable overhead efficiency variance		$enter the variable overhead efficiency variance in dollars	select an option FavorableUnfavorableNot Applicable

(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

select an option UnfavorableFavorableNot Applicable