The following information is available for Crane's Hot Dogs: Actual production Budgeted production Standard direct labor hours Actual direct labor hours Standard variable overhead rate Actual variable overhead costs 12,080 packages 12,500 packages 1.39 direct labor hours per package 17,803 $4 per direct labor hour $64,302 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 Variable overhead efficiency variance