SunlandCompany 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 bySunland's controller. The company applies overhead on the basis of machine hours.

Annual BudgetMay BudgetVariable manufacturing overhead$1,801,100$147,000Fixed manufacturing overhead$1,201,680$100,140Direct labor hours49,3204,110Machine hours257,30021,000

During the month of May,Sunlandused4,380direct labor hours and21,990machine hours. The flexible budget for the month allowed4,450direct labor hours and21,300machine 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 0 for the amounts.)

Variable overhead spending variance $

select an option : Favorable, Unfavorable, Not Applicable

Variable overhead efficiency variance $

select an option : Favorable, Unfavorable, Not Applicable

(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 $

select an option : Favorable, Unfavorable, Not Applicable