Sheffield Company manufactures deep-sea fishing rods, which it distributes internationally through a 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 2,584,000 $221,000

Fixed manufacturing overhead $,203,120 $100,260

Direct Labor Hours $53,520 4,460

Machine Hours $258,400 22,100

During the month of May, Sheffield used 4,290 direct labor hours and 21,650 machine hours. The flexible budget for the month allowed 4,070 direct labor hours and 21,450 machine hours. Actual fixed manufacturing overhead incurred was $104,900; variable manufacturing overhead incurred was $213,500.

(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 0 decimal places, e.g. 5,725. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Variable overhead spending variance $

Variable overhead efficiency variance $

Calculate the fixed overhead spending variance for May. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Fixed overhead spending variance $