Company uses standard costing.

Overhead information for last quarter of the year:

Actual overhead incurred:

Fixed $10,500

Variable $66,810

Budgeted fixed overhead $11,000

Variable overhead rate per direct labor hour $5

Standard hours allowed for actual production 13,100

Actual labor hours used 13,000

A. What is the variable overhead spending variance?

B. What is the variable overhead efficiency variance?

(Spending variance is $1,810 unfavorable)