Irini Lompany set the rollowing stanaara costs per unit ror its singie proauct 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 59,000 units per quarter. The following additional information is available. During the current quarter, the company operated at 90% of capacity and produced 53,100 units; actual direct labor totaled 420,800 hours. Units produced were assigned the following standard costs. Actual costs incurred during the current quarter follow. Complete this question by entering your answers in the tabs below. Tompute the fixed overhead spending and volume variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Rou lecimal places.) (c) Compute the overhead controllable variance. Answer is not complete. Complete this question by entering your answers in the tabs below. Compute the overhead controllable variance. (Indicate the effect of each variance by selecting favorable, variance.)