Sedona Company set the following standard costs for one unit of its product for this year. Direct material (20 pounds @ $4.10 per pound) Direct labor (15 hours $6.00 per DLM) Variable overhead (10 hours $3.60 per DLH) Fixed overhead (10 hours $1.60 per DLR) Standard cost per unit The $5.20 ($3.60+ $1.60) tolal overhead rate per direct labor hour (DLH) is based on a predicted activity level of 46,200 units, which is 70% of the factory's capacity of 66,000 units per month. The following monthly flexible budget information is available. Flexible Budget Budgeted production (units) Budgeted direct labor (standard hours) Budgeted overhead Variable overhead Fixed overhead Total overhead Actual variable overhead Actual fixed overhead Actual total overhead AH Actual Hours SH-Standard Hours AVR Actual Variable Rate SVR Standard Variable Rate $ 1,501,000 784,200 $ 2,285,200 $ 82.00 90.00 36.00 16.00 $ 224.00 Operating Levels (of capacity) 658 70% 75% 46,200 462,000 42,900 429,000 During the current month, the company operated at 65% of capacity, direct labor of 410,000 hours were used, and the following actual overhead costs were incurred. 49,500 495,000 $ 1,544,400 $1,663,200 739,200 $ 1,782,000 739,200 739,200 $ 2,283,600 $ 2,402,400 $ 2,521,200 1. Compute the variable overhead spending and efficiency variances. 2. Compute the fixed overhead spending and volume variances. 3. Compute the controllable variance.