Ryanbay Enterprises uses a standard cost system and prepared the following budget for May when 24,000 machine hours of activity were anticipated: variable overhead, $55,200; fixed overhead: $288,000. Actual data for May were: Standard machine hours allowed for output attained: 25,000 Actual machine hours worked: 24,000 Variable overhead incurred: $57,500 Fixed overhead incurred: $300,000 What are the variable-overhead spending and efficiency variances?