(a) Compute the variable overhead spending and efficiency variances. (b) Compute the fixed overhead spending and volume variances. (c) Compute the overhead controllable variance.

Trini Company set the following standard costs per unit for its single product.

Direct materials (30 pounds @ $4 per pound)	$ 120.00
Direct labor (5 hours @ $14 per hour)	70.00
Variable overhead (5 hours @ $8 per hour)	40.00
Fixed overhead (5 hours @ $10 per hour)	50.00
Standard cost per unit	$ 280.00

Overhead is applied using direct labor hours. The standard overhead rate is based on a predicted activity level of 80% of the companys capacity of 60,000 units per quarter. The following additional information is available.

	Operating Levels
	70%		80%		90%
Production (in units)	42,000	units	48,000	units	54,000	units
Standard direct labor hours (5 DLH/unit)	210,000	hours.	240,000	hours.	270,000	hours.
Budgeted overhead (flexible budget)
Fixed overhead	$ 2,400,000		$ 2,400,000		$ 2,400,000
Variable overhead	$ 1,680,000		$ 1,920,000		$ 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 pounds @ $4 per pound)	$ 6,480,000
Direct labor (270,000 hours @ $14 per hour)	3,780,000
Overhead (270,000 hours @ $18 per hour)	4,860,000
Standard (budgeted) cost	$ 15,120,000

Actual costs incurred during the current quarter follow.

Direct materials (1,615,000 pounds @ $4.10 per pound)	$ 6,621,500
Direct labor (265,000 hours @ $13.75 per hour)	3,643,750
Fixed overhead	2,350,000
Variable overhead	2,200,000
Actual cost	$ 14,815,250