[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. @ $4.80 per Ib.)	$	144.00
Direct labor (6 hrs. @ $14 per hr.)		84.00
Factory overheadvariable (6 hrs. @ $7 per hr.)		42.00
Factory overheadfixed (6 hrs. @ $9 per hr.)		54.00
Total standard cost	$	324.00

The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 57,000 units per quarter. The following flexible budget information is available.

	Operating Levels
		70%		80%		90%
Production in units		39,900		45,600		51,300
Standard direct labor hours		239,400		273,600		307,800
Budgeted overhead
Fixed factory overhead	$	2,462,400	$	2,462,400	$	2,462,400
Variable factory overhead	$	1,675,800	$	1,915,200	$	2,154,600

During the current quarter, the company operated at 90% of capacity and produced 51,300 units of product; actual direct labor totaled 304,800 hours. Units produced were assigned the following standard costs.

Direct materials (1,539,000 Ibs. @ $4.80 per Ib.)	$	7,387,200
Direct labor (307,800 hrs. @ $14 per hr.)		4,309,200
Factory overhead (307,800 hrs. @ $16 per hr.)		4,924,800
Total standard cost	$	16,621,200

Actual costs incurred during the current quarter follow.

Direct materials (1,519,000 Ibs. @ $7.30 per lb.)	$	11,088,700
Direct labor (304,800 hrs. @ $13.00 per hr.)		3,962,400
Fixed factory overhead costs		2,337,000
Variable factory overhead costs		2,187,800
Total actual costs	$	19,575,900

(a) Compute the variable overhead spending and efficiency variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.)

(b) Compute the fixed overhead spending and volume variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.) (c) Compute the total overhead controllable variance.