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

Direct material (20 pounds @ $3.20 per pound)	$ 64.00
Direct labor (10 hours @ $8.30 per DLH)	83.00
Variable overhead (10 hours @ $4.70 per DLH)	47.00
Fixed overhead (10 hours @ $2.30 per DLH)	23.00
Standard cost per unit	$ 217.00

The $7.00 ($4.70 + $2.30) total overhead rate per direct labor hour (DLH) is based on a predicted activity level of 34,200 units, which is 60% of the factorys capacity of 57,000 units per month. The following monthly flexible budget information is available.

Flexible Budget	Operating Levels (% of capacity)
	55%	60%	65%
Budgeted production (units)	31,350	34,200	37,050
Budgeted direct labor (standard hours)	313,500	342,000	370,500
Budgeted overhead
Variable overhead	$ 1,473,450	$ 1,607,400	$ 1,741,350
Fixed overhead	786,600	786,600	786,600
Total overhead	$ 2,260,050	$ 2,394,000	$ 2,527,950

During the current month, the company operated at 55% of capacity, direct labor of 295,000 hours were used, and the following actual overhead costs were incurred.

Actual variable overhead	$ 1,411,000
Actual fixed overhead	858,050
Actual total overhead	$ 2,269,050

AH = Actual Hours SH = Standard Hours AVR = Actual Variable Rate SVR = Standard Variable Rate

1. Compute the variable overhead spending and efficiency variances. 2. Compute the fixed overhead spending and volume variances. 3. Compute the controllable variance.