Smoky BBQs Ltd. controls variable manufacturing overhead costs with assembly-line hours as the denominator. Fixed manufacturing overhead costs are applied on a unit-of-output basis. Each BBQ is allowed 10 assembly-line hours and standard variable manufacturing overhead totals $650 per BBQ. Budgeted fixed manufacturing overhead totals $29,400 for 420 BBQ. During July 4,200 assembly-line hours were incurred and 410 BBQs were produced. Actual manufacturing overhead costs for July were $271,000 for variable expenses and $32,300 for fixed expenses. What are the variable overhead rate and efficiency variances?