Oriole Company manufactures deep-sea fishing rods, which it distributes internationally through a chain of wholesalers. The following data are taken from the budget prepared at the beginning of the year by Oriole's controller. The company applies overhead on the basis of machine hours. During the month of May, Oriole used 4,380 direct labor hours and 21,860 machine hours. The flexible budget for the month allowed 4,390 direct labor hours and 21,160 machine hours. Actual fixed manufacturing overhead incurred was $101,600; variable manufacturing overhead incurred was $259,920. (a) Calculate the variable overhead spending and efficiency variances for May. (Round per unit value to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 5,725. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Variable overhead spending variance $ Variable overhead efficiency variance $ (b) Calculate the fixed overhead spending variance for May. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Fixed overhead spending variance $