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Required information [The following information applies to the questions displayed below) Trini Company set the following standard costs per unit for its single product. Direct materials (30 pounds @ $4 per pound) $ 120.ee Direct labor (5 hours $14 per hour) 78.ee Variable overhead (5 hours @ $8 per hour) 4e.ee Fixed overhead (5 hours @ $10 per hour) 50.ee Standard cost per unit $ 280.ee 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 60,000 units per quarter. The following additional information is available Operating Levels 70% sex 90 Production (in units) 42,eee units 48,000 units 54, eee units Standard direct labor hours (5 DLH/unit) 210,000 hours 240,000 hours. 27e,eee hours. Budgeted overhead (flexible budget) Fixed overhead $ 2,400,000 $ 2,400, eee $ 2,400,000 Variable overhead $ 1,688,00e $ 1,928,eee $ 2,160, eee During the current quarter, the company operated at 90% of capacity and produced 54,000 units, actual direct labor totaled 265,000 hours. Units produced were assigned the following standard costs Direct materials (1,620,000 pounds $4 per pound) $ 6,480,000 Direct labor (270,000 hours $14 per hour) 3,780,000 Overhead (278,eee hours $18 per hour) 4,860,00 Standard (budgeted) cost $ 15,120,000 Actual costs incurred during the current quarter follow Direct materials (1,615,000 pounds @ $4.10 per pound) $ 6,621,500 Direct labor (265,000 hours $13.75 per hour) 3,643,750 Fixed overhead 2,350,000 Variable overhead 2,200,000 Actual cost $ 14,815,250 Required: (a) Compute the variable overhead spending and efficiency variances. (b) Compute the fixed overhead spending and volume variances (c) Compute the overhead controllable variance Complete this question by entering your answers in the tabs below. Required A Required Required Compute the variable overhead spending and efficiency variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variante. Round cost Actual Variable OH Cost Pe Dudget Standard Cost (VOH 0 Required B