The following information is available for Bonita's Hot Dogs: Actual production 11,940 packages Budgeted production 12,500 packages Standard direct labor hours 1.7 Actual direct labor hours 21,312 Standard variable overhead rate $2 per direct labor hour Actual variable overhead costs $35,484 Calculate the variable overhead spending and efficiency variances. (Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) $ Variable overhead spending variance Unfavorable Not Applicable Favorable Variable overhead efficiency variance $ direct labor hours per package