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The following information is available for Crane's Hot Dogs: Actual production 12,080 packages Budgeted production 12,500 packages Standard direct labor hours 1.4 direct labor

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The following information is available for Crane's Hot Dogs: Actual production 12,080 packages Budgeted production 12,500 packages Standard direct labor hours 1.4 direct labor hours per package Actual direct labor hours Standard variable overhead rate 17,924 $4 per direct labor hour Actual variable overhead costs $64,786 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 6990 Favorable 4048 Unfavorable Variable overhead efficiency variance

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