Calculate the Variable Overhead Spending Variance and the Variable Overhead Efficiency Variance for May.

Vaughn 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 Vaughn's controller. The company applies overhead on the basis of machine hours. Annual Budget May Budget Variable manufacturing overhead $2,181,600 $208,800 Fixed manufacturing overhead $1,202,160 $100,180 Direct labor hours 48,600 4,050 Machine hours 242,400 23,200 During the month of May, Vaughn used 4,210 direct labor hours and 21,970 machine hours. The flexible budget for the month allowed 4,250 direct labor hours and 21,260 machine hours. Actual fixed manufacturing overhead incurred was $101,700; variable manufacturing overhead incurred was $196,530. (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 O decimal places, e.g. 5,725. If variance is zero, select "Not Applicable" and enter O for the amounts.)