Question 21 H&X Co. uses a standard job cost system with a normal capacity of 25,200 direct labour hours. H&X Co. produces 12,100 units, which cost $158,900 for direct labour (22,700 hours), $27,467 for variable overhead, and $139,150 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 $10.40 (2 hours at $5.20 per hour). Calculate the variable overhead spending variance and the variable overhead efficiency variance. Variable overhead spending variance $ Variable overhead efficiency variance $