Metlock Co. uses a standard job cost system with a normal capacity of 24,800 direct labour hours. Metlock Co. produces 12.100 units, which cost $202.500 for direct labour (22,500 hours), $24,200 for variable overhead, and $134,310 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 $10.00 (2 hours at $5.00 per hour). Calculate the variable overhead spending variance and the variable overhead efficiency variance. Variable overhead spending variance Variable overhead efficiency variance $