The following information is available for Sunland's Hot Dogs: 11830 packages Actual production Budgeted production 12,500 packages 1.5 direct labor hours per package Standard direct labor hours Actual direct labor hours 18,836 $3 per direct labor hour Standard variable overhead rate Actual variable overhead costs $47,648 Calculate the variable overhead spending and efficiency variances. (Round answers to decimal places, eg. 125. If variance is zero, select "Not Applicable and enter for the amounts.) $ Variable overhead spending variance $ Variable overhead efficiency variance