The following information is available for Harrison's Hot Dogs: Actual production Budgeted production Standard direct labor hours Actual direct labor hours Standard variable overhead rate Actual variable overhead costs 21,450 packages 21,000 packages 0.5 direct labor hours per package 11,000 $3 per direct labor hour $32,730 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 for the amounts.) Variable overhead spending variance $ Variable overhead efficiency variance