I have completed A and part of B

I need help with part of B and C

Required information [The following information applies to the questions displayed below Trico Company set the following standard unit costs for its single product Direct materials (30 Ibs. $4.80 per Ib.) Direct labor (7 hrs. $14 per hr.) Factory overhead-variable (7 hrs. $6 per hr.) Factory overhead-fixed (7 hrs. $9 per hr.) Total standard cost 5 144.00 98.00 42.80 63.00 347.00 The predetermined overhead rate is based on a planned operating volurme of 80% of the productive capacity of 64,000 units per quarter. The following flexible budget information is available. Operating Levels 70% 44,800 313,608 8e% 51,280 358,400 403,200 57,600 Production in units Standard direct labor hours Budgeted overhead Fixed factory overhead Variable factory overhead $3,225,600 $3,225,600 $3,225,600 $1,881,680 $2,150,400 $2,419,200 During the current quarter, the company operated at 90% of capacity and produced 57,600 units of product actual direct labor totaled 400.200 hours. Units produced were assigned the following standard costs. Direct materials (1,728,000 Ibs. $4.80 per Ib.)8,294,400 Direct labor (403,280 hrs. $14 per hr.) Factory overhead (403,280 hrs. $15 per hr.) Total standard cost 5,644,800 6,048.000 $19,987,200 Actual costs incurred during the current quarter follow Direct materials (1,715,000 Ibs. $6.30 per 1b.) Direct labor (400,200 hrs. $11.00 per hr.) Fixed variable factory overhead costs Total actual costs $10,884,580 4,402,200 2,813,88e 2,634,200 $20,654,700 overhead costs (a) Com pute the variable overhead spending and efficiency variances (Round "cost per unit" and-rate per hour" answers to 2 decimal places.) Answer is complete and correct. Actual Variable OH Cost Flexible Budget Standard Cost (VOH applied) Actual Standard Actual Standard Actual hours variable rate variable variable hours 403,200 hours rate rate 00,200 400,200 $ 6.58 .00 $ 6.00 2.401,200 2.419,200 2,634,200 233,000 18,000 Unfavorable Variable overhead spending variance 233,000 o. 18,0001 Favorable Variable overhead efficiency variance Untavorable 215,000 Total variable overhead variance (b) Compute the fixed overhead spending and volume variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.) Answer is complete but not entirely correct. Actual Fixed OH Cost Budgeted Overhead Standard Cost (FOH applied) Actual Actual Standard hours fixed fixed rate hours rate 403,200 $ 7.03 9.00 400,200 3,628,800 3,225,600 2,813,000 412,600 403,200 412,600 Favorable 403,200Favorable Fixed overhead spending variance Fixed overhead volume variance 815, 800Favorable Total fixed overhead variance (c) Compute the total overhead controllable variance. & Answer is complete but not entirely correct. Overhead Controllable Variance OS 600.8000 Favorable Fixed overhead volume variance403,200 Favorable 197,600 Favorable Total overhead controllable variance |$ 197,600 p Faorable Total overhead variance Overhead controllable variance