Windsor Co. uses a standard job cost system with a normal capacity of 26,700 direct labour hours. Windsor Co. produces 13,000 units. which cost $220.500 for direct labour (24,500 hours), $26,000 for variable overhead, and $146,250 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 $10.40 ( 2 hours at $5.20 per hour). Calculate the variable overhead spending variance and the variable overhead efficiency variance. Windsor Co. uses a standard job cost system with a normal capacity of 26,700 direct labour hours. Windsor Co. produces 13,000 units. which cost $220.500 for direct labour (24,500 hours), $26,000 for variable overhead, and $146,250 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 $10.40 ( 2 hours at $5.20 per hour). Calculate the variable overhead spending variance and the variable overhead efficiency variance