The following information is available for Vaughn's 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 o for the amounts.) $ 62994 Favorable 4 Variable overhead spending variance $ 1091 Unfavorable Variable overhead efficiency variance