Vaughn Co. uses a standard job cost system with a normal capacity of 26,200 direct labour hours. Vaughn Co. produces 12,900 units, which cost $169,400 for direct labour (24,200 hours), $25,800 for variable overhead, and $135,450 for fixed overhead. The standard variable overhead per unit is $2 (2 hours at $1 per hour), and the standard fixed overhead per unit is $10.00 (2 hours at $5.00 per hour). Calculate the variable overhead spending variance and the variable overhead efficiency variance. Variable overhead spending variance $ Variable overhead efficiency variance ta $