Long$-$line Corporation manufactured $100,000$ buckets during February. The following

variable overhead data pertain to February:

Actual Budgeted

Production $100,000$ units $100,000$ units

Labor$-$hours $7,800$ hours $7,000$ hours

Variable overhead cost per Labor $-$hour $$8\mathrm{.}25$ $$8\mathrm{.}15$

$1.$ What is the variable overhead spending & efficiency variances?