The following information is available for Swifty's Hot Dogs: Actual production 11,440 packages Budgeted production 12,500 packages 0.5 direct labor hours per package Standard direct labor hours Actual direct labor hours 6,742 $2 per direct labor hour Standard variable overhead rate Actual variable overhead costs $5,454 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 O for the amounts.) $ CA > Variable overhead spending variance $ > Variable overhead efficiency variance