The following information is available for Crane's Hot Dogs: 11,000 packages 12,500 packages Actual production Budgeted production Standard direct labor hours Actual direct labor hours Standard variable overhead rate Actual variable overhead costs 1.20 direct labor hours per package 14,200 $2 per direct labor hour $22,400 Calculate the variable overhead spending and efficiency variances. (Round answers to O decimal places, e.g. 125. If variance is zero,select "Not Applicable" and enter 0 for the amounts.) Variable overhead spending variance Variable overhead efficiency variance