The $3.30($2.20+$1.10) total overhead rate per direct labor hour (DLH) is based on a predicted activity level of 40,800 units, which is 60% of the factory's capacity of 68,000 units per month. The following monthly flexible budget information is available. During the current month, the company operated at 55% of capacity, direct labor of 728,000 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 favorable, unfavorable, or no variance. Roul per unit" to 2 decimal places.) Compute the fixed overhead spending and volume variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round decimal places.) Compute the controllable variance. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)