[The following information applies to the questions displayed below.] Trico Company set the following standard unit costs for its single product. Direct materials (30 Ibs. $5.10 per Ib.) Direct labor (4 hrs. $15 per hr.) Factory overhead-variable (4 hrs. 0 $6 per hr.) Factory overhead-fixed (4 hrs. @ $10 per hr.) $153.00 60.00 24.00 40.00 $277.00 Total standard cost The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 68,000 units per quarter. The following flexible budget information is available. Operating Levels 80% 908 708 Production in units 47,600 190,400 61,200 244,800 54,400 217,600 Standard direct labor hours Budgeted overhead Fixed factory overhead Variable factory overhead $2,176,000 $2,176,000 $2,176,000 $1,142,400 $1,305,600 $1,468,800 During the current quarter, the company operated at 90% of capacity and produced 61,200 units of product; actual direct labor totaled 238,800 hours. Units produced were assigned the following standard costs. Direct materials (1,836,000 Ibs. $5.10 per Ib.) Direct labor (244,800 hrs. $15 per hr.) Factory overhead (244,800 hrs. 0 $16 per hr.) 9,363,600 3,672,000 3,916,800 $16,952,400 Total standard cost Actual costs incurred during the current quarter follow. Direct materials (1,822,000 Ibs. $6.70 per lb.) Direct labor (238,800 hrs. $12.10 per hr.) Fixed factory overhead costs Variable factory overhead costs $12,207,400 2,889,480 1,942,700 1,668,700 $18,708,280 Total actual costs (a) Compute the variable overhead spending and efficiency variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.) AH Actual Hours SH Standard Hours AVR Actual Variable Rate = SVR Standard Variable Rate Standard Cost (VOH applied) Flexible Budget Actual Variable OH Cost (b) Compute the fixed overhead spending and volume variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.) AH Actual Hours SH Standard Hours AFR Actual Fixed Rate SFR Standard Fixed Rate Actual Fixed OH Cost Standard Cost (FOH applied) Budgeted Overhead (c) Compute the total overhead controllable variance. Overhead Controllable Variance Total overhead controllable variance