Hobbs Corporation produces wicker chairs. The company uses a standard cost system and applies overhead based on direct labor hours. The company has established the following standard cost for one chair:

Direct material (7.5 square yards @ $3.00 per square yard) .......................$22.50

Direct labor (1.30 hours @ $14 per hour) ....................................................$18.20

Variable overhead (1.30 hours @ $3 per hour) ............................................$ 3.90

Fixed overhead (1.30 hours @ $4.50 per hour) ............................................$ 5.85

Total standard cost per chair .........................................................................$50.45

The static budget for April calls for a production level of 7,000 chairs. The following information is available for the companys operations in April:

6,750 chairs were manufactured.

58,700 square yards of material were purchased at a total cost of $169,056.

There was no beginning materials inventory. However, there were 5,120 square yards of material in ending inventory.

$127,449 in wages were paid for 8,670 hours of direct labor.

Variable overhead incurred was $24,900.

Fixed overhead incurred was $42,850.

1.)What is the variable overhead spending variance for April?

2.)What is the variable overhead efficiency variance for April?