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Sheffield 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 Sheffield's controller. The company applies overhead on the basis of machine hours. Annual Budget May Budget Variable manufacturing overhead $2,364,000 $212,000 Fixed manufacturing overhead $1,205,280 $100,440 Direct labor hours 53,160 4,430 Machine hours 236,400 21,200 During the month of May, Sheffield used 4320 direct labor hours and 21,940 machine hours. The flexible budget for the month allowed 4,300 direct labor hours and 21,490 machine hours. Actual fixed manufacturing overhead incurred was $107,400; variable manufacturing overhead incurred was $217,900. (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 O decimal places, eg. 5,725, If variance is zero, select "Not Applicable" and enter O 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 O for the amounts.) Fixed overhead spending variance