The following information is available for Marigold's Hot Dogs: Actual production Budgeted production Standard direct labor hours Actual direct labor hours Standard variable overhead rate Actual variable overhead costs 11,760 packages 12,500 packages 1.6 Variable overhead spending variance 19,887 $32,314 Variable overhead efficiency variance $2 per direct labor hour 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 O for the amounts.) direct labor hours per package $ $ 6,220 4162 Favorable Unfavorable