The following information is available for Sheridan's Hot Dogs: Actual production Budgeted production 12,270 packages 12,500 packages Standard direct labor hours 1.2 direct labor hours per package Actual direct labor hours 15.776 Standard variable overhead rate $4 per direct labor hour Actual variable overhead costs $54,264 Calculate the variabie 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 $ e Textbook and Media