Trico Company set the following standard unit costs for its single product.

Direct materials (26 Ibs. @ $4.50 per Ib.)	$	117.00
Direct labor (6 hrs. @ $8.40 per hr.)		50.40
Factory overheadvariable (6 hrs. @ $4.20 per hr.)		25.20
Factory overheadfixed (6 hrs. @ $7.90 per hr.)		47.40
Total standard cost	$	240.00

The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 70,000 units per quarter. The following flexible budget information is available.

	Operating Levels
		70%		80%		90%
Production in units		49,000		56,000		63,000
Standard direct labor hours		294,000		336,000		378,000
Budgeted overhead
Fixed factory overhead	$	2,654,400	$	2,654,400	$	2,654,400
Variable factory overhead	$	1,234,800	$	1,411,200	$	1,587,600

During the current quarter, the company operated at 70% of capacity and produced 49,000 units of product; actual direct labor totaled 292,300 hours. Units produced were assigned the following standard costs:

Direct materials (1,274,000 Ibs. @ $4.50 per Ib.)	$	5,733,000
Direct labor (294,000 hrs. @ $8.40 per hr.)		2,469,600
Factory overhead (294,000 hrs. @ $12.10 per hr.)		3,557,400
Total standard cost	$	11,760,000

Actual costs incurred during the current quarter follow:

Direct materials (1,218,000 Ibs. @ $4.77 per lb.)	$	5,809,860
Direct labor (292,300 hrs. @ $8.13 per hr.)		2,376,399
Fixed factory overhead costs		2,604,400
Variable factory overhead costs		1,183,815
Total actual costs	$	11,974,474

Required:
(a)	Compute the variable overhead spending and efficiency variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.)