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[The following information applies to the questions displayed below.] Trico Company set the following standard unit costs for its single product.

Direct materials (30 Ibs. @ $4.80 per Ib.)	$	144.00
Direct labor (7 hrs. @ $14 per hr.)		98.00
Factory overheadvariable (7 hrs. @ $6 per hr.)		42.00
Factory overheadfixed (7 hrs. @ $9 per hr.)		63.00
Total standard cost	$	347.00

The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 67,000 units per quarter. The following flexible budget information is available.

	Operating Levels
		70%		80%		90%
Production in units		46,900		53,600		60,300
Standard direct labor hours		328,300		375,200		422,100
Budgeted overhead
Fixed factory overhead	$	3,376,800	$	3,376,800	$	3,376,800
Variable factory overhead	$	1,969,800	$	2,251,200	$	2,532,600

During the current quarter, the company operated at 90% of capacity and produced 60,300 units of product; actual direct labor totaled 399,200 hours. Units produced were assigned the following standard costs.

Direct materials (1,809,000 Ibs. @ $4.80 per Ib.)	$	8,683,200
Direct labor (422,100 hrs. @ $14 per hr.)		5,909,400
Factory overhead (422,100 hrs. @ $15 per hr.)		6,331,500
Total standard cost	$	20,924,100

Actual costs incurred during the current quarter follow.

Direct materials (1,711,000 Ibs. @ $6.30 per lb.)	$	10,779,300
Direct labor (399,200 hrs. @ $11.20 per hr.)		4,471,040
Fixed factory overhead costs		2,813,700
Variable factory overhead costs		3,084,100
Total actual costs	$	21,148,140

(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