The Vienna Company, which manufactures violins, has established the following standard cost per violin: Direct material 3 pounds standard price 4.00 per pound cost 12.00 direct labor 2 hours standard price 8.00 per hour 16.00 standard cost Variable mfg overhead 2 hours standard price is 5.00 per hour and standard cost is 10.00. Vienna produced 600 violins. To produce the violins, the company used 2,000 pounds of direct materials at a total cost of $7,600; employees worked 1,100 direct labor hours and the total amount paid for direct labor was $9,240; and actual variable manufacturing overhead spending was $5,720. Variable manufacturing overhead is based upon direct labor hours. What is the variable overhead rate variance? What is the variable overhead efficiency variance?