Coronado, 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		$3 per yard		2.00	yards		$6.00
Direct labor		$14 per DLH		0.75	DLH		10.50
Variable overhead		$3.20 per DLH		0.75	DLH		2.40
Fixed overhead		$3 per DLH		0.75	DLH		2.25
							$21.15

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 82,400 yards of fabric and used 94,000 yards of fabric during the month. Fabric purchases during the month were made at $2.80 per yard. The direct labor payroll ran $464,275, with an actual hourly rate of $12.25 per direct labor hour. The annual budgets were based on the production of 604,000 shirts, using 454,000 direct labor hours. Though the budget for November was based on 45,900 shirts, the company actually produced 42,400 shirts during the month.

		Variable Overhead Budget
		Annual Budget		Per Shirt		NovemberActual
Indirect material		$445,000		$1.20		$49,300
Indirect labor		299,000		0.75		30,900
Equipment repair		201,000		0.30		20,600
Equipment power		48,000		0.15		6,900
Total		$993,000		$2.40		$107,700

		Fixed Overhead Budget
		Annual Budget		NovemberActual
Supervisory salaries		$256,000		$21,000
Insurance		346,000		27,300
Property taxes		80,000		6,900
Depreciation		325,000		26,400
Utilities		210,000		19,900
Quality inspection		283,000		24,500
Total		$1,500,000		$126,000

(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.)

Variable overhead spending variance	$enter the variable overhead spending variance in dollars	select an option FavorableUnfavorableNot Applicable
Variable overhead efficiency variance	$enter the variable overhead efficiency variance in dollars	select an option UnfavorableNot ApplicableFavorable