The following information is available for Sheridans Hot Dogs:

Actual production		12,270	packages
Budgeted production		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 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
Variable overhead efficiency variance