H&X Co. uses a standard job cost system with a normal capacity of 27,000 direct labour hours. H&X Co. produces 13,000 units, which cost $200,000 for direct labour (25,000 hours), $29,770 for variable overhead, and $141,050 for fixed overhead. The standard variable overhead per unit is $2 (2 hours at $1 per hour), and the standard fixed overhead per unit is $10.20 (2 hours at $5.10 per hour). Calculate the variable overhead spending variance and the variable overhead efficiency variance. 54770 Variable overhead spending variance $ Unfavourable 1000 Variable overhead efficiency variance Favourable