The following information is available for Waterways Hot Dogs:

Actual production		11,930	packages
Budgeted production		12,500	packages
Standard direct labor hours		1.60	direct labor hours per package
Actual direct labor hours		20,158
Standard variable overhead rate		$5	per direct labor hour
Actual variable overhead costs		$93,510

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=

$

Variable overhead efficiency variance =