Novak Co$.$ uses a standard job cost system with a normal capacity of $25,200$ direct labour hours. Novak Co$.$ produces $12,300$ units, which cost $$183,200$ for direct labour $(22,900$ hours$),$ $$24,600$ for variable overhead, and $$134,685$ for fixed overhead. The standard variable overhead per unit is $$2(2$ hours at $$1$ per hour$),$ and the standard fixed overhead per unit is $$10\mathrm{.}10(2$ hours at $$5\mathrm{.}05$ per hour$).$

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

Variable overhead spending variance

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Variable overhead efficiency variance

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