Theory Enterprises uses a standard cost system and prepared the following budget for May when 21,000 machine hours of activity were anticipated: variable overhead, $52,500; fixed overhead: $273,000. Actual data for May were:

Standard machine hours allowed for output attained: 22,000

Actual machine hours worked: 21,000

Variable overhead incurred: $55,000

Fixed overhead incurred: $286,000

The variable-overhead spending and efficiency variances for Theory are:(Do not round intermediate calculations and round your final answerto nearest whole dollar amount.)