$$

Shamrock Co$.$ uses a standard job cost system with a normal capacity of $26,500$ direct labour hours. Shamrock Co$.$ produces $12,700$ units, which cost $$217,800$ for direct labour $(24,200$ hours$),$ $$25,400$ for variable overhead, and $$143,510$ for fixed overhead. The standard variable overhead per unit is $$2(2$ hours at $$1$ per hour$),$ and the standard fixed overhead per unit is $$10\mathrm{.}00(2$ hours at $$5\mathrm{.}00$ per hour$).$

Calculate the variable overhead spending variance and the variable overhead efficiency variance.

Variable overhead spending variance

Variable overhead efficiency variance