Use the following information to answer questions 7 - 8: Order Up, Inc. is a shipping company for major retailers. The company uses a predetermined variable overhead rate based on direct-labor hours. In the most recent month. 80.000 items were shipped to customers using 5,000 direct labor-hours. The compa 11 RON in variable overhead costs. According to the company's standards. 0.06 direct labor-hours are required to required to fulfill an order for one item and the variable overhead rate is $2.60 per direct labor-hour. What is the variable overhead spending variance? (Indicate both a dollar amount and favorable/unfavorable) 8. What is the variable overhead efficiency variance? (Indicate both a dollar amount and favorable/unfavorable)