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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 64,000 units per quarter. The following additional information is available. During the current quarter, the company operated at 90% of capacity and produced 57,600 units; actual direct labor totaled 400,200 hours. Units produced were assigned the following standard costs. Actual costs incurred during the current quarter follow. Note: Indicate the ellect of each vanance by velecting favorable, unfavorable, or no variance. Rlound "cost per unit" and "rate per hour" answers to 2 decimal places. \begin{tabular}{|c|c|c|c|} \hline Standard hour & x \\ \hline & x & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Wavabile oveluead spending variance & 5 & Urtarotabie \\ \hline & of & Favorable \\ \hline Variatile everhead variance & & Untavoratio \\ \hline \end{tabular} Requirad a > c Required A Required C ? Compute the overhead controllable variance. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no