The following information applies to the questions displayed below.] Mosaic Company applies overhead using machine hours and reports the following information Actual machine hours used (AH) Standard machine hours (for actual production) (SH) Actual variable overhead rate per hour (AVR) 4,700 hours 5,000 hours 4.15 $ 4.00 Standard variable overhead rate per hour (SVR) Compute the variable overhead spending variance and the variable overhead efficiency variance