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Trini Company set the following standard costs per unit for its single product. Direct materials ( 30 pounds $4 per pound) Direct labor ( 5 hours of $14 per hour) Variable overhead ( 5 hours \& $8 per hour) Fixed overhead ( 5 hours e $10 per hour) standard cost per unit $120.00 70.00 40.00 50.00$280.00 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. 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 e $4 per pound) Direct labor (270,000 hours \& $14 per 3,780,000 hour) Overhead (270,000 hours e $18 per 4,860,000 hour) Standard (budgeted) cost Overhead (270,000 hours \& $18 per hour) Actual costs incurred during the current quarter follow. Direct materials (1,615,000 pounds of $4.10 per pound) Direct labor (265,000 hours o $13.75 per hour) Fixed overhead variable overhead nctual cost 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 beiow. Compute the vanable overhead spending and efficiency varances