The following information is available for Swifty's Hot Dogs: Actual production Budgeted production 11,620 packages 12,500 packages Standard direct labor hours 1.5 direct labor hours per package Actual direct labor hours Standard variable overhead rate 18,499 $3 per direct labor hour Actual variable overhead costs $47,047 Calculate the variable overhead spending and efficiency variances. (Round answers to O decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter O for the amounts.) Variable overhead spending variance $ Variable overhead efficiency variance $ eTextbook and Media Unfavorable Favorable Not Applicable