Required information [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 (6 hrs. @ $14 per hr.) 84.00 Factory overheadvariable (6 hrs. @ $7 per hr.) 42.00 Factory overheadfixed (6 hrs. @ $12 per hr.) 72.00 Total standard cost $ 342.00 The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 66,000 units per quarter. The following flexible budget information is available. Operating Levels 70% 80% 90% Production in units 46,200 52,800 59,400 Standard direct labor hours 277,200 316,800 356,400 Budgeted overhead Fixed factory overhead $ 3,801,600 $ 3,801,600 $ 3,801,600 Variable factory overhead $ 1,940,400 $ 2,217,600 $ 2,494,800 During the current quarter, the company operated at 90% of capacity and produced 59,400 units of product; actual direct labor totaled 303,800 hours. Units produced were assigned the following standard costs. Direct materials (1,782,000 Ibs. @ $4.80 per Ib.) $ 8,553,600 Direct labor (356,400 hrs. @ $14 per hr.) 4,989,600 Factory overhead (356,400 hrs. @ $19 per hr.) 6,771,600 Total standard cost $ 20,314,800 Actual costs incurred during the current quarter follow. Direct materials (1,522,000 Ibs. @ $7.30 per lb.) $ 11,110,600 Direct labor (303,800 hrs. @ $13.10 per hr.) 3,979,780 Fixed factory overhead costs 2,336,900 Variable factory overhead costs 2,637,700 Total actual costs $ 20,064,980

(a) Compute the variable overhead spending and efficiency variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.) AH = Actual Hours SH = Standard Hours AVR = Actual Variable Rate SVR = Standard Variable Rate

(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

(c) Compute the total overhead controllable variance.