Required Information [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 @ $5.10 per pound) Direct labor (4 hours @ $15 per hour) Variable overhead (4 hours @ $6 per hour) Fixed overhead (4 hours $10 per hour) Standard cost per unit $ 153.00 60.00 24.00 40.00 $277.00 Overhead is applied using direct labor hours. The standard overhead rate is based on a predicted activity level of 80% of the company's capacity of 68,000 units per quarter. The following additional Information is available. Production (in units) Standard direct labor hours (4 DLH/unit) Budgeted overhead (flexible budget) Fixed overhead Variable overhead Operating Levels 70% 47,600 190,400 80% 54,400 217,600 $ 2,176,000 2,176,000 $ 1,142,400 $ 1,305,600 90% 61,200 244,800 $ 2,176,000 $ 1,468,800 During the current quarter, the company operated at 90% of capacity and produced 61,200 units; actual direct labor totaled 238,800 hours. Units produced were assigned the following standard costs. Direct materials (1,836,000 pounds @ $5.10 per pound) Direct labor (244,808 hours $15 per hour) Overhead (244, 800 hours @ $16 per hour) Standard (budgeted) cost $ 9,363,600 3,672,000 3,916,800 $ 16,952,400 Actual costs incurred during the current quarter follow. Direct materials (1,822,000 pounds @$6.70 per pound) Direct labor (238,800 hours $12.10 per hour) Fixed overhead Variable overhead Actual cost $ 12,207,400 2,889,480 1,942,700 1,668,700 $ 18,708,280 Required: (a) Compute the vantable overhead spending and efficiency variances (b) Compute the fixed overhead spending and volume variances (e) Compute the overhead controllable variance. Complete this question by entering your answers in the tabs below. Required A Required Required C Compute the variable overhead spending and efficiency variances. (Indicate the effect of each vanance by selecting favorable. unfavorable, or ne variance. Round "cost per un and rate pit hour Actual Variable Of Cost 0 $ Flexible thudget Required B> Standard Cost (VOM applie Required A Required B Required C Compute the fored overhead spending and volume variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or na wanance. Round "cost per unit" and "rate decimal places.) Actual Fixed OH Cest Budgeted Overhead Standard Cost (FOH applied) Required A Required B Required C Compute the overhead controllable variance. (Indicate the effect of each variance by selecting favorable, un variance.) Overhead Controllable Variance Controllable variance < Required B Forquired C>