Standish Company manufactures consumer products and provided the following information for the month of February:

Units produced 131,000

Standard direct labor hours per unit 0.20

Standard variable overhead rate (per direct labor hour) $3.40

Actual variable overhead costs $88,670

Actual hours worked 26,350

4. What if 26,100 direct labor hours were actually worked in February? What impact would that have had on the variable overhead spending variance? On the variable overhead efciency variance?