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Trico Company set the following standard unit costs for its single product. Direct materials (29 lbs @ $3 per lb.) Direct labor (6 hrs. @ $6 per hr) Factory overhead-variable (6 hrs. @ $4 per hr.) Factory overhead-fixed (6 hrs. @ $5 per hr.) $ 87.00 36.00 24.00 30.00 Total standard cost $ 177.00 The predetermined overhead rate is based on a planned operating volume of 60% of the productive capacity of 60,000 units per quarter. The following flexible budget information is available. Operating Levels 50% 30,000 180,000 60% 36,000 216,000 70% 42.000 252,000 Production in units Standard direct labor hours Budgeted overhead Fixed factory overhead Variable factory overhead $ 1,080,000 $ 720,000 $1,080,000 $ 864,000 $1,080,000 $1,008,000 During the current quarter, the company operated at 70% of capacity and produced 42,000 units of products actual direct labor totaled 246,000 hours. Units produced were assigned the following standard costs: Direct materials (1.218,000 lbs @ $3 per lb.) Direct labor (252,000 hrs. $6 per hr) Factory overhead (252,000 hrs. @ $9 per hr.) $ 3,654,000 1,512.000 2,268,000 $ 7.434,000 Total standard cost Actual costs incurred during the current quarter follow $ Direct materials (1.213,000 lbs. O $3.10 per lb) Direct labor (246,000 hrs. @ $5.75 per hr.) Fixed factory overhead costs Variable factory overhead costs 3.760,300 1,414,500 2,181,509 2,042,264 9,398,573 Total actual costs Compute the direct materials cost variance, including its price and quantity variances Actual Cost Standard Cost AQ $ 0 $ Direct materials quantity vanance Direct Labor efficiency variance Total direct materials variance of of Compute the direct labor variance, including its rate and efficiency variances Actual Cost Standard Cost AR Direct labor rate variance Direct labor efficiency variance Total direct labor variance Compute the overhead controllable and volume variances Controllable Variance Actual overhead Budgeted overhead Controllable variance Unfavorable Fixed overhead volume variance Budgeted fixed overhead Fixed overhead cost applied Fixed overhead volume variance Favorable Compute the direct materials cost variance, including its price and quantity variances Actual Cost Standard Cost s Direct materials price variance Direct materials quantity vanance Total direct materials variance of 0 Compute the direct labor variance, including is rate and efficiency variances Actual Cost Standard Cost AH Direct laborate variance Direct labor efficiency wariance Total direct labor variance Compute the overhead controllable and volume variances. Controllable Variance Actual overhead Budgeted overhead Controllable variance (Unfavorable Fixed overhead volume variance Budgeted fixed overhead Fixed overhead cost applied Fixed overhead volume variance 180,000 Favorable $