Direct materials (30 tbn. @ $5.10 per tb.) Direct labor (hra. $15 per hr.) Factory overhead Variable (Bhrs. $6 per he.) Factory overhead-Pixed (8 hrs. $9 per hr.) Total standard coat $153.00 120.00 48.00 72.00 $393.00 The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 65,000 units per quarter. The following flexible budget Information is avollable. Operating Levels 701 BOS 45,500 52,000 364,000 416,000 90N 58,500 468,000 Production in unita Standard direct labor hours Budgeted overhead Pixed factory overhead Variable factory overhead $3,744,000 $3,744,000 $3,744,000 $2,184,000 92,496,000 $2,800,000 During the current quarter, the company operated at 90% of capacity and produced 58,500 units of product, actual direct labor totaled 465,000 hours. Units produced were assigned the following standard costs. Direet material (1,755,000 tba. $5.10 por tb) Direct labor (468,000 hrs. $15 per hr.) Factory overhead (460,000 hrs. * 615 per he. ) Total standard coat $ 1,950,500 7,020,000 7,020,000 $22,990, 500 Actual costs incurred during the current quarter follow. Direct materials (1,741,000 lbs. 4 $7.00 per lb.) Direct labor (465.000 hrs. @ $11.50 per hr.) Pixed factory overhead conta Varkable factory overhead conta Total actual conta $12,187,000 5,347,500 3,315,800 3.104,200 $23,954,500 Compute the variable overhead spending and efficiency variances. Compute the fixed overhead spending and volume variances. Compute the total overhead controllable variance. Required A Required B Required ompute the variable overhead spending and efficiency variances. (Round "cost per unit and rate per hour answers to 2 decimal placus.) Actual Variable OH Cost Feeble Budget Standard Contoh 0 Required) Required Information Check my work (a) Compute the variable overhead spending and efficiency variances. (b) Compute the fixed overhead spending and volume variances. (c) Compute the total overhead controllable variance. Required A Required B Required Compute the fixed overhead spending and volume variances. (Round "cost per unit" and "rate per hour answers to 2 decimal places.) Actual Flod OH Cost Budgeted Overhead Standard Coat Fold 0 40