Brett Lee Ltd applies variable factory overhead on the basis of direct labor hours (DLHs). The company has the following

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Brett Lee Ltd applies variable factory overhead on the basis of
direct labor hours (DLHs).
The company has the following variable factory overhead standard
to manufacture one cricket ball:
0.5 standard hours of labour per cricket ball at a variable
overhead rate of $10.00 per DLH.
Last month 55 DLHs were worked to make 100 Cricket balls, and
$539 was spent on variable factory overhead.
Calculate the variable overhead spending variance and
variable overhead efficiency variance.