Pharoah Co. uses a standard job cost system with a normal capacity of 25,500 direct labour hours. Pharoah Co. produces 12,100 units, which cost $186,400 for direct labour (23,300 hours), $24,200 for variable overhead, and $131,285 for fixec overhead. The standard variable overhead per unit is $2 (2 hours at $1 per hour), and the standard fixed overhead per unit $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 $