(can you help me fix this)

[The following information applies to the questions displayed below.] Trico Company set the following standard unit costs for its single product. 132.00 Direct materials (30 Ibs Direct labor (6 hrs. $14 per hr.) Factory overhead-variable (6 hrs. $8 per hr.) Factory overhead-fixed (6 hrs. $12 per hr.) 84.00 48.00 72.00 $ 336.00 Total standard cost The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 69,000 units per quarter. The following flexible budget information is available Operating Levels 90% 62,100 372,60 80% 70% 48,300 289,800 Production in units Standard direct labor hours 55,200 331,200 Budgeted overhead Fixed factory overhead Variable factory overhead $3,974,400 $3,974,400 $3,974,400 $2,318,400 $2,649,600 $2,980,800 During the current quarter, the company operated at 90% of capacity and produced 62,100 units of product, actual direct labor totaled 291,000 hours. Units produced were assigned the following standard costs Direct materials (1,863,000 Ibs. $4.40 per Ib.) Direct labor (372,600 hrs. $14 per hr.) Factory overhead (372,600 hrs. @ 20 per hr.) 8,197,200 5,216,400 7,452,000 $20,865,600 Total standard cost Actual costs incurred during the current quarter follow Direct materials (1,466,000 Ibs. $7.40 per lb.) Direct labor (291,000 hrs. $12.60 per hr.) Fixed factory overhead costs Variable factory overhead costs $10,848,400 3,666,600 3,014,600 3,272, 200 $20,801,800 Total actual costs (a) Compute the variable overhead spending and efficiency variances. (Round "cost per unit and "rate per hour" answers to 2 decimal places.) AH Actual Hours SH Standard Hours AVR Actual Variable Rate SVR Standard Variable Rate Actual Variable OH Cost Flexible Budget Standard Cost (VOH applied) AH AVR AH SVR SH SVR 1,466,000 $ 7.40 1,466,000 $4.40 1,863,000 $ 4.40 8,197,200 10,848,400 6,450,400 4,398,000 1,746,800 Variable overhead spending variance Unfavorable 4,398,000 Variable overhead efficiency variance 1,746,800Favorable Total variable overhead variance 2,651.200Unfavorable (b) Compute the fixed overhead spending and volume variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.) AH Actual Hours SH Standard Hours AFR Actual Fixed Rate SFR Standard Fixed Rate Actual Fixed OH Cost Budgeted Overhead Standard Cost (FOH applied) AH AVR SH SFR 291,000 $ 12.60 372,600 $ 14.00 2,980,800 3,666,600 5,216,400 $685,800 2,235.600 $685,800 Favorable Variable overhead spending va riance iable overhead efficiency variance 2,235,600 Favorable Total variable overhead variance 2980,800 Favorable (c) Compute the total overhead controllable variance Overhead Controllable Variance Fixed overhead volume variance $ 3,974,400 Unfavorable 4,471,200 Favorable Variable overhead efficiency variance $ 496,800 Favorable Total overhead controllable variance