Mosaic Company applies overhead using machine hours and reports the following information.

Actual machine hours used (AH)		5,000		hours
Standard machine hours (for actual production) (SH)		5,450		hours
Actual variable overhead rate per hour (AVR)	$	4.25
Standard variable overhead rate per hour (SVR)	$	4.10

Compute the variable overhead spending variance and the variable overhead efficiency variance.