Marley Corporation produces tables. 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 table:

Direct material (8 square feet @ $4.50 per sq ft) Direct labor (2.40 hours @ $12 per hour) Variable overhead (2.40 hours @ $2.20 per hour) Fixed overhead (2.40 hours @ $5.30 per hour) The static budget for June calls for a production level of 9,500 tables. The following information is available for the company's operations in June:

• 81,000 square feet of material were purchased at a total cost of $358,830.
• There was no beginning materials inventory. However, there were 5,250 square feet of material in ending inventory.
• 9,250 tables were manufactured.
• $268,140 in wages were paid for 21,800 hours of direct labor.
• Variable overhead incurred was $44,900.
• Fixed overhead incurred was $125,360.

1.) What is the labor efficiency variance for Marley in June?

2.)What is the fixed overhead spending variance for Marley in June?