H&X Co. uses a standard job cost system with a normal capacity of 26,500 direct labour hours. H&X Co. produces 12,800 units, which cost $193,600 for direct labour (24,200 hours), $29,184 for variable overhead, and $140,160 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.

Variable overhead spending variance$

Neither favourable nor unfavourable

Favourable

Unfavourable

Variable overhead efficiency variance$

Neither favourable nor unfavourable

Favourable

Unfavourable