Wilson Productions manufactured and sold 1,000 products at $11,000 each during the past year. At the beginning of the year, production had been set at 1,200 products. At the beginning of last year, Wilson Productions set variable overhead standards of 10 machine hours at a rate of $10 per hour for each product produced. During the year, 10,800 machine hours were used at a cost of $10.20 per hour. Using this information, calculate the companys variable overhead spending and efficiency variances for the year in JOURNAL ENTRY FORM