Tobias makes white T-shirts in lots of 12 that they sell for $12 per lot. This month they plan to make and sell 500 lots and have the following standards:

DM: 12 meters per lot @ $1.50 per meter

DL: 2 DLH per lot @ $16.00/hour

VOH: $10.00 per DLH

FOH: $9,000 per month

Actual results for the month are:

580 lots made and sold with 12,580 in DM for 7,390 meters of material and 16,300 for 1,055 DLH and 9,500 in VOH and 8,940 in fixed OH.

Enter a negative number for unfavorable variances and a positive number for favorable variances.

Calculate the VOH Efficiency Variance and DL Efficiency Variance