Compute the variable overhead spending and efficiency variances. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "cost per unit" and "rate per hour" answers to 2 decimal places Trini Company set the following standard costs per unit for its single product 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. 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. Compute the overhead controllable variance. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Standard Cost (VOH applied) Compute the fixted overhesd spending and volume variances: Note: Indicate the effect of each variance by selectino favorable, unfovorabie, or no variance. Round "cost per unit" and "rate per hour" answers to 2 decimal places