Sedona Company set the following standard costs for one unit of its product for this year The $6.40($4.40+$2.00) total overhead rate per direct labor hour (DLH) is based on a predicted activity level of 40,500 units, which is 75% of the factory's capacity of 54.000 units per month. The following monthly flexible budget information is available During the current month, the company operated at 70% of capacity, direct labor of 365,000 hours were used, and the following actual overhead costs were incurred. Compute the variable overhead spending and efficiency variances. (Indicate the effect of each variance by selecting favoratie, unfavorable, of no vatianc per unit" to 2 decimal-places.) Compute the fixed overhead spending and volume yariances. (Indicate the effect of each variance by selecting favorable, unfavorable, of no variar decimal places.) Compute the controllable variance. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)