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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$.52\mathrm{.}75$ and

final answers to $0$ decimal places, e$.$g$.5,725.$ If variance is zero, select "Not Applicable" and enter $0$ for the amounts.$)$