Ryanbay Enterprises uses a standard cost system and prepared the following budget for May when $22,000$ machine hours of activity were anticipated: variable overhead, $$81,400$; fixed overhead: $$550,000.$ Actual data for May were:

Standard machine hours allowed for output attained: $23,000$

Actual machine hours worked: $22,000$

Variable overhead incurred: $$85,100$

Fixed overhead incurred: $$575,000$

What are the variable$-$overhead spending and efficiency variances?

Note: Do not round intermediate calculations and round your final answer to nearest whole dollar amount.