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Sedona Company set the following standard costs for one unit of its product for this year.

The $)$ total overhead rate per direct labor hour $($DLH$)$ is based on a predicted activity level of $33,800$

units, which is $65\%$ of the factory's capacity of $52,000$ units per month. The following monthly flexible budget information

is available.

During the current month, the company operated at $60\%$ of capacity, direct labor of $591,000$ hours were used, and the

following actual overhead costs were incurred.

$AH=$ Actual Hours

$SH=$ Standard Hours

AVR $=$ Actual Variable Rate

SVR $=$ Standard Variable Rate

Compute the variable overhead spending and efficiency variances.

Compute the fixed overhead spending and volume variances.

Compute the controllable variance.

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Compute the variable overhead spending and efficiency variances.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per unit" to $2$ decimal places.