Required information Skip to question [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 @ $5.50 per pound) $ 165.00 Direct labor (7 hours @ $14 per hour) 98.00 Variable overhead (7 hours @ $6 per hour) 42.00 Fixed overhead (7 hours @ $12 per hour) 84.00 Standard cost per unit $ 389.00 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 62,000 units per quarter. The following additional information is available. Operating Levels 70% 80% 90% Production (in units) 43,400 49,600 55,800 Standard direct labor hours (7 DLH/unit) 303,800 347,200 390,600 Budgeted overhead (flexible budget) Fixed overhead $ 4,166,400 $ 4,166,400 $ 4,166,400 Variable overhead $ 1,822,800 $ 2,083,200 $ 2,343,600 During the current quarter, the company operated at 90% of capacity and produced 55,800 units; actual direct labor totaled 386,600 hours. Units produced were assigned the following standard costs. Direct materials (1,674,000 pounds @ $5.50 per pound) $ 9,207,000 Direct labor (390,600 hours @ $14 per hour) 5,468,400 Overhead (390,600 hours @ $18 per hour) 7,030,800 Standard (budgeted) cost $ 21,706,200 Actual costs incurred during the current quarter follow. Direct materials (1,658,000 pounds @ $7.60 per pound) $ 12,600,800 Direct labor (386,600 hours @ $12.00 per hour) 4,639,200 Fixed overhead 3,321,400 Variable overhead 3,109,400 Actual cost $ 23,670,800 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.

\begin{tabular}{l|l||l} Required A & Required B & Required C \end{tabular} decimal places.) Compute the overhead controllable variance. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)