The following information is available for Sheffields Hot Dogs:

Actual production		11,820	packages
Budgeted production		12,500	packages
Standard direct labor hours		1.6	direct labor hours per package
Actual direct labor hours		19,963
Standard variable overhead rate		$3	per direct labor hour
Actual variable overhead costs		$53,699

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		enter the variable overhead spending variance in dollars	select an option Not Applicable Unfavorable Favorable
Variable overhead efficiency variance		enter the variable overhead efficiency variance in dollars	select an option Not Applicable Unfavorable Favorable