The following information is available for Sunlands Hot Dogs:

Actual production		12,320	packages
Budgeted production		12,500	packages
Standard direct labor hours		1.5	direct labor hours per package
Actual direct labor hours		19,554
Standard variable overhead rate		$2	per direct labor hour
Actual variable overhead costs		$31,298

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 the variable overhead spending variance in dollars	select an option Not ApplicableUnfavorableFavorable
Variable overhead efficiency variance		$enter the variable overhead efficiency variance in dollars

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