The following information is available for Sheffields Hot Dogs:

Actual production		11,820	packages
Budgeted production		12,500	packages
Standard direct labor hours		1.55	direct labor hours per package
Actual direct labor hours		19,372
Standard variable overhead rate		$3	per direct labor hour
Actual variable overhead costs		$51,926

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		$	Favorable
Variable overhead efficiency variance		$	unfavorable