Whispering Winds Co. uses a standard job cost system with a normal capacity of 24,900 direct labour hours. Whispering Winds Co. produces 12,000 units, which cost $158,900 for direct labour (22,700 hours), $24,000 for variable overhead, and $130,800 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 $10.10 ( 2 hours at $5.05 per hour). Calculate the variable overhead spending variance and the variable overhead efficiency variance. Variable overhead spending variance Variable overhead efficiency variance