The following information is available for Vaughns Hot Dogs:

Actual production		11,710	packages
Budgeted production		12,500	packages
Standard direct labor hours		1.7	direct labor hours per package
Actual direct labor hours		20,998
Standard variable overhead rate		$4	per direct labor hour
Actual variable overhead costs		$77,142

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 FavorableUnfavorableNot Applicable
Variable overhead efficiency variance		$enter the variable overhead efficiency variance in dollars	select an option UnfavorableFavorableNot Applicable