Creative Productions manufactured and sold 800 products at $10,000 each during the past year. At the beginning of the year, production had been set at 1,000 products, and direct materials standards had been set at 10 pounds of direct materials at $12 per pound for each product produced. During the year, the company purchased and used 7,900 pounds of direct materials with a cost of $12.02 per pound. At the beginning of last year, Creative Productions set variable overhead standards of 5 machine hours at a rate of $15 per hour for each product produced. During the year, 4,800 machine hours were used at a cost of $15.10 per hour. Calculate the company's variable overhead spending and efficiency variances for the year.