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[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 @ $4.00 per pound)	$ 120.00
Direct labor (7 hours @ $14 per hour)	98.00
Variable overhead (7 hours @ $7 per hour)	49.00
Fixed overhead (7 hours @ $11 per hour)	77.00
Standard cost per unit	$ 344.00

Overhead is applied using direct labor hours. The standard overhead rate is based on a predicted activity level of 80% of the companys capacity of 63,000 units per quarter. The following additional information is available.

	Operating Levels
	70%	80%	90%
Production (in units)	44,100	50,400	56,700
Standard direct labor hours (7 DLH/units)	308,700	352,800	396,900
Budgeted overhead (flexible budget)
Fixed overhead	$ 3,880,800	$ 3,880,800	$ 3,880,800
Variable overhead	$ 2,160,900	$ 2,469,600	$ 2,778,300

During the current quarter, the company operated at 90% of capacity and produced 56,700 units; actual direct labor totaled 393,900 hours. Units produced were assigned the following standard costs.

Direct materials (1,701,000 pounds @ $4.00 per pound)	$ 6,804,000
Direct labor (396,900 hours @ $14 per hour)	5,556,600
Overhead (396,900 hours @ $18 per hour)	7,144,200
Standard (budgeted) cost	$ 19,504,800

Actual costs incurred during the current quarter follow.

Direct materials (1,686,000 pounds @ $5.10 per pound)	$ 8,598,600
Direct labor (393,900 hours @ $12.00 per hour)	4,726,800
Fixed overhead	3,380,000
Variable overhead	3,164,200
Actual cost	$ 19,869,600

Required: 1. Compute the direct materials variance, including its price and quantity variances. 2. Compute the direct labor variance, including its rate and efficiency variances. 3. Compute the overhead controllable and volume variances. 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.