The following information is available for Oriole's Hot Dogs: Actual production 11,180 packages Budgeted production 12,500 packages Standard direct labor hours 1.8 direct labor hours per package Actual direct labor hours 21,173 Standard variable overhead rate $5 per direct labor hour Actual variable overhead costs $97,855 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.) tA Variable overhead spending variance $ Variable overhead efficiency variance