2 different pictures. answer 1-3 please

Trini Company set the following standard costs per unit for its single product Direct materials (30 lbs. o $4 per 1b) Direct labor (5 hrs. @ 514 per he) Variable overhead (5 hits a 58 per hir) Fixed overhead (5 hrs $10 per hr) Standard cost per unit $120 70 40 50 $280 Page 889 Overhead is applied using direct labor hours. The standard overhead rate is based on a predicted activity level of 80% of the company's capacity of 60,000 units per quarter. The following additional information is available. Capacity Level 70% 80% 90% 42,000 units 48.000 units 54,000 units 210,000 hrs 240,000 hrs 270.000 hrs. Production in units) Standard direct labor hours (5 DLH/unit) Budgeted overhead flexible budget) Fixed overhead Variable overhead $2,400,000 $1,680,000 $2,400,000 $1.920,000 $2,400,000 $2.160,000 During the current quarter, the company operated at 90% of capacity and produced 54,000 units, actual direct labor totaled 265,000 hours. Units produced were assigned the following standard costs. Direct materials (1.620,000 lbs. o $4 per lb.) Direct tobor (270,000 hrs. 0 514 per he) Overhead (270,000 hrs. 518 per ha) Standard (budgeted) cost $6,480,000 3,780,000 4,860,000 $15.120,000 Actual costs incurred during the current quarter follow. Direct materials (1.615,000 lbs. c $4.10 per 1b) Direct lobor (265,000 hes: a $13.75 per he) Fixed overhead Variable overhead Actual cost $6,621,500 3,643,750 2,350,000 2,200,000 $14.815.250 Required 1. Compute the direct materials variance, including its price and quantity variances, 2. Compute the direct labor variance, including its rate and efficiency variances, 3. Compute the overhead controllable and volume variances