Hennings Travel Company specializes in the production of travel items (e.g., clocks, personal care kits). The following data were prepared so that avariance analysiscould be performed:

The number of standard hours allowed for actual production was 37,000.

Required:

Enter all amounts as positive numbers. Do not round your intermediate calculations.

A. Calculate the variable overhead spending variance. $SelectFavorableUnfavorableItem 2

B. Calculate the variable overhead efficiency variance. $SelectFavorableUnfavorable