Sunland 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 Sunland's controller. The company applies overhead on the basis of machine hours. Annual Budget May Budget Variable manufacturing overhead $1,817,900 $158,900 Fixed manufacturing overhead $1,201,200 $100,100 Direct labor hours 50,880 4,240 Machine hours 259,700 22,700 During the month of May, Sunland used 4,210 direct labor hours and 21,700 machine hours. The flexible budget for the month allowed 4,110 direct labor hours and 21,260 machine hours. Actual fixed manufacturing overhead incurred was $106,600; variable manufacturing overhead incurred was $150,900. (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 0 for the amounts.) Variable overhead spending variance $ Variable overhead efficiency variance $ (b) 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 $