budgeted output units = 29,000

budgeted machine hours = 10,150

budgeted variable mftg overhead costs for 10,150 = $324,800

actual output units produced =31,000

actual machine hours used = 11,000

actual variable mftg overhead costs = $344,100

1.) how much is the variable overhead rate (spending) variance?

2.) how much is the variable overhead efficiency variable?