Sheffield Company manufactures deep-sea fishing rods, which it distributes internationally through = chain of wholesalers. The following data are taken from the budget prepared at the beginning of the year by Sheffield's controller. The company applies overhead on the basis of machine hours. Annual Budget May Budget Variable manufacturing overhead $2,202,000 $223,000 Fixed manufacturing overhead $1,200,240 $100,020 Direct labor hours 50,640 4,220 Machine hours 220,200 22,300 During the month of May, Sheffield used 4,430 direct labor hours and 21,870 machine hours. The flexible budget for the month allowed 4,330 direct labor hours and 21,390 machine hours. Actual fixed manufacturing overhead incurred was $105,600; variable manufacturing overhead incurred was $216,400. (a) Calculate the variable overhead spending and efficiency variances for May. (Round per unit value to 2 decimal places, e.g. 52.75 and final answers to O decimal places, e.g. 5,725. If variance is zero, select "Not Applicable" and enter O for the amounts.)