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The following information is available for Swifty's Hot Dogs: Actual production 11,440 packages Budgeted production 12,500 packages Standard direct labor hours 0.5 direct labor hours

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The following information is available for Swifty's Hot Dogs: Actual production 11,440 packages Budgeted production 12,500 packages Standard direct labor hours 0.5 direct labor hours per package Actual direct labor hours 6,742 Standard variable overhead rate $2 per direct labor hour Actual variable overhead costs $5,454 Calculate the variable overhead spending and efficiency variances. (Round answers to 0 decimal places, eg. 125. If variance is zero, select "Not Applicable" and enter for the amounts.) $ Variable overhead spending variance $ Variable overhead efficiency variance

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