Concord, Ltd. manufactures shirts, which it sells to customers for embroidering with various slogans and emblems. The standard cost card for the shirts is as follows.

		Standard Price		Standard Quantity			Standard Cost
Direct materials		$4 per yard		1.50	yards		$6.00
Direct labor		$12 per DLH		0.50	DLH		6.00
Variable overhead		$4 per DLH		0.50	DLH		2.00
Fixed overhead		$6 per DLH		0.50	DLH		3.00
							$17.00

Sandy Robison, operations manager, was reviewing the results for November when he became upset by the unfavorable variances he was seeing. In an attempt to understand what had happened, Sandy asked CFO Suzy Summers for more information. She provided the following overhead budgets, along with the actual results for November. The company purchased and used 80,600 yards of fabric during the month. Fabric purchases during the month were made at $3.90 per yard. The direct labor payroll ran $317,275, with an actual hourly rate of $12.25 per direct labor hour. The annual budgets were based on the production of 53,000 shirts, using 248,000 direct labor hours. Though the budget for November was based on 49,500 shirts, the company actually produced 51,500 shirts during the month.

		Variable Overhead Budget
		Annual Budget		Per Shirt		NovemberActual
Indirect material		$454,000		$0.90		$49,300
Indirect labor		295,000		0.60		31,400
Equipment repair		201,000		0.40		20,100
Equipment power		49,500		0.10		7,100
Total		$999,500		$2.00		$107,900

		Fixed Overhead Budget
		Annual Budget		NovemberActual
Supervisory salaries		$265,000		$21,500
Insurance		348,000		27,600
Property taxes		85,000		6,900
Depreciation		325,000		26,000
Utilities		210,000		20,200
Quality inspection		276,000		24,600
Total		$1,509,000		$126,800

(c) Calculate the variable overhead spending and efficiency variances for November. (Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)