Gandalf Corporation establishes standard rates to plan and control its production. They have determined their standard variable overhead rate as $10.75 per direct labour hour and each unit requires 5.70 direct labour hours. In 2019, Gandalf actually incurred 1,800 hours and total variable overhead cost of $22,950 to produce 300 units. Required: Calculate spending, efficiency, and total variances for Gandalf's variable overhead costs