Required A Required C > \begin{tabular}{|l||l|l|} \hline Required A & Required B & Required C \\ \hline \end{tabular} Compute the variable overhead spending and efficiency variances. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "cost per unit" and "rate per hour" answers to 2 decimal places. \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Overhead Controllable Variance } \\ \hline & & \\ \hline Controllable variance & & \\ \hline \end{tabular} Required information [The following information applies to the questions displayed below.] Trini Company set the following standard costs per unit for its single product. Overhead is applied using direct labor hours. The standard overhead rate is based on a predicted activity level of 80% o 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. Actual costs incurred during the current quarter follow