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. Variable manufacturing overhead Fixed manufacturing overhead Direct labor hours Machine hours Annual Budget $1,801,100 $1,201,680 49,320 257,300 May Budget $147,000 $100,140 4,110 21,000 During the month of May, Sunland used 4,380 direct labor hours and 21,990 machine hours. The flexible budget for the month allowed 4,450 direct labor hours and 21,300 machine hours. Actual fixed manufacturing overhead incurred was $105,400; variable manufacturing overhead incurred was $151,330. (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 for the amounts.) $ Favorable Variable overhead spending variance $ Variable overhead efficiency variance Unfavorable (b) Calculate the fixed overhead spending variance for May. (If variance is zero, select "Not Applicable" and enter for the amounts.) $ Unfavorable Fixed overhead spending variance