Sedona Company set the following standard costs for one unit of its product for 2013.

Direct material (15 Ibs. @ $3.20 per Ib.)		$	48.00
Direct labor (10 hrs. @ $9.50 per hr.)			95.00
Factory variable overhead (10 hrs. @ $4.60 per hr.)			46.00
Factory fixed overhead (10 hrs. @ $2.20 per hr.)			22.00
Standard cost		$	211.00

The $6.80 ($4.60 + $2.20) total overhead rate per direct labor hour is based on an expected operating level equal to 75% of the factory's capacity of 56,000 units per month. The following monthly flexible budget information is also available.

		Operating Levels (% of capacity)
			70%				75%				80%
Budgeted output (units)			39,200				42,000				44,800
Budgeted labor (standard hours)			392,000				420,000				448,000
Budgeted overhead (dollars)
Variable overhead		$	1,803,200			$	1,932,000			$	2,060,800
Fixed overhead			924,000				924,000				924,000
Total overhead		$	2,727,200			$	2,856,000			$	2,984,800

During the current month, the company operated at 70% of capacity, employees worked 371,000 hours, and the following actual overhead costs were incurred.

Variable overhead costs		$	1,716,000
Fixed overhead costs			1,015,200
Total overhead costs		$	2,731,200

Compute the variable overhead spending and efficiency variances. (Round "AVR" and "SVR" to 2 decimal places.)