The accountants at Value Vases developed the following standards for producing exquisite vases from a liquid silicate:

Direct materials 2.5 gallons @ $5 per gallon

Direct labor 3.5 hours @ $15 per hour

Variable overhead $10.00 per direct labor hour

Fixed overhead $5.00 per direct labor hour

Values volume of direct labor hours for normal costing is 1,680 each month. In a recent month, Value produced 500 vases and incurred the following costs:

Direct materials purchased & used 1,200 gallons @ $6 per gallon

Direct labor 1,700 hours @ $14 per hour

Variable overhead $15,000

Fixed overhead $8,500

Variable overhead efficiency variance : $17000 - $17500 = $500F

How to get the $17000 and the $17500 in Variable Overhead Efficiency Variance equation?