Crane 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 Crane's controller. The company applies overhead on the basis of machine hours. During the month of May, Crane used 4,230 direct labor hours and 21,820 machine hours. The flexible budget for the month allowed 4,380 direct labor hours and 21,470 machine hours. Actual fixed manufacturing overhead incurred was $106,600; variable manufacturing overhead incurred was $282,660. (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 0 decimal places, e.g. 5,725. If variance is zero, select "Not Applicable" and enter O for the amounts.)