Variable Overhead Variances

Assume that the best cost driver that Sony Group Corporation has for variable manufacturing overhead in the assembly department is machine hours. During April, the company budgeted $585,000$ machine hours and

$$4,972,500$ for its Texas plant's assembly department. The actual variable overhead incurred was $$5,002,500,$ which was related to $575,000$ machine hours.

Do not round until your final answers. Round your answers to the nearest dollar.

$($a$)$ Determine the variable overhead spending variance.

$

$($b$)$ Determine the variable overhead efficiency variance.

$