please assist with rhe information provided:

Direct materials (30 lba. @ $4.40 per Ib.) Direct labor (6 hrs. @ $14 per hr.) Factory overhead-variable (6 hrs. @ $e per hr.) Factory overhead-fixed (6 hrs. @ $11 per hr.) Total standard cost $132.00 84.00 48.00 66.00 $330.00 The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 60,000 units per quarter. The following flexible budget information is available. Operating Levels 706 809 42,000 48,000 252.000 288,000 905 51,000 324,000 Production in units Standard direct labor hours Budgeted overhead Fixed factory overhead Variable factory overhead $3,168,000 $3,168,000 $3,168,000 $2,016,000 $2,304,000 $2,592,000 During the current quarter, the company operated at 90% of capacity and produced 54,000 units of product actual direct labor totaled 265,000 hours. Units produced were assigned the following standard costs. Direct materials (1,620,000 lbs. $4.40 per Tb.) Direct labor (324, 000 hrs. @ $14 per hr.) Factory overhead (324,000 hrs. @ 519 per hr.) Total standard cost $ 7, 128,000 4,536,000 6,156,000 $17,020,000 Actual costs incurred during the current quarter follow Direct materiala (1,339,000 Ibe. $6.20 per lb.) Direct Labor (265,000 hrs. $12.00 per h.) Pixed Endley overhead conta Variable factory overhead gosto Total actul goste $ 8,301,000 3,180,000 2,442.900 2,736.900 $16, 661, 600 (a) Compute the variable overhead spending and efficiency variances (Round "cost per unit" and "rate per hour answers to 2 decimal places.) AH = Actual Hours SH = Standard Hours AVR = Actual Variable Rate SVR Standard Variable Rate Actual Variable OH Cost Flexible Budget Standard Cost (VOH applied) 0 $ 0 0 (b) Compute the fixed overhead spending and volume variances. (Round "cost per unit" and "rate per hour answers to 2 decimal places.) AH = Actual Hours SH=Standard Hours AFR - Actual Fixed Rate SFR = Standard Fixed Rate Actual Fixed OH Cost Budgeted Overhead Standard Cost (FOH applied) 0 $ 0 0 (c) Compute the total overhead controllable variance. Overhead Controllable Variance Total overhead controllable variance S