Moeller Electric manufactures light fixtures. The following information pertains to the company's manufacturing overhead data.

Budgeted output units 30,000 fixtures

Budgeted machine-hours 10,000 hours

Budgeted variable manufacturing overhead costs for 30,000 fixtures $80,625

Actual output units produced 44,000 fixtures

Actual machine-hours used 10,000 hours

Actual variable manufacturing overhead costs $121,000

(1) What is Moeller Electric's variable manufacturing overhead rate variance?

(2) What is the variable manufacturing overhead flexible-budget variance?