The following information is available for Sunland's Hot Dogs: Actual production 11,830 packages Budgeted production 12,500 packages Standard direct labor hours 1.5 direct labor hours per package Actual direct labor hours 18,836 Standard variable overhead rate $3 per direct labor hour Actual variable overhead costs $47,648 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

Variable overhead efficiency variance $enter