please assist with the information provided:

Trico Company set the following standard unit costs for its single product. Direct materials (30 Ibs. @ $4.40 per Ib.) Direct labor (6 ha. @ $14 per hr.) Factory overhead-variable (6 hrs. @ $8 per hr.) Factory overhead-fixed 16 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 709 80 901 42,000 48,000 54,000 252,000 288,000 324,000 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 Ib. ) Direct labor 1324,000 hrs. @ $14 per hr.) Factory overhead (324,000 hrs. @ $19 per hr.) Total standard cost $.7, 128,000 9,536,000 6,156,000 $17,020,000 Actual costs incurred during the current quarter follow. Direct materials (1, 339,000 Ibs. @ $6.20 per lb.) Direct labor (265,000 hrs. $12.00 per hr.) Fixed factory overhead costs Variable factory overhead costs Total actual cos $ 8, 301, 800 3,180,000 2,442,900 2,736, 900 $16, 661, 600 Required: 1. Compute the direct materials cost variance, including its price and quantity variances. AQ = Actual Quantity SQ = Standard Quantity AP = Actual Price SP = Standard Price Actual Cost Standard Cost AQ AQ X SQ X AP SP SP $ 0 $ 0 $ 0 0 2. Compute the direct labor cost variance, including its rate and efficiency variances. AH = Actual Hours SH = Standard Hours AR = Actual Rate SR = Standard Rate Actual Cost Standard Cost $ 0 0 $ 0 0 3. Compute the overhead controllable and volume variances. Controllable Variance Actual overhead Budgeted overhead Controllable variance Fixed overhead volume variance Budgeted fixed overhead Fixed overhead cost applied Fixed overhead volume variance