[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.)	$	153.00
Direct labor (4 hrs. @ $15 per hr.)		60.00
Factory overheadvariable (4 hrs. @ $6 per hr.)		24.00
Factory overheadfixed (4 hrs. @ $11 per hr.)		44.00
Total standard cost	$	281.00

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
		70%		80%		90%
Production in units		47,600		54,400		61,200
Standard direct labor hours		190,400		217,600		244,800
Budgeted overhead
Fixed factory overhead	$	2,393,600	$	2,393,600	$	2,393,600
Variable factory overhead	$	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 239,800 hours. Units produced were assigned the following standard costs.

Direct materials (1,836,000 Ibs. @ $5.10 per Ib.)	$	9,363,600
Direct labor (244,800 hrs. @ $15 per hr.)		3,672,000
Factory overhead (244,800 hrs. @ $17 per hr.)		4,161,600
Total standard cost	$	17,197,200

Actual costs incurred during the current quarter follow.

Direct materials (1,826,000 Ibs. @ $6.70 per lb.)	$	12,234,200
Direct labor (239,800 hrs. @ $12.00 per hr.)		2,877,600
Fixed factory overhead costs		1,942,800
Variable factory overhead costs		1,818,800
Total actual costs	$	18,873,400

(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

(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 Actual Variable Flexible Budget Cost (VOH applied) 0 0 (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 Budgeted Overhead Actual Fixed OH Standard Cost (FOH applied) Cost $ 0 (c) Compute the total overhead controllable variance. Overhead Controllable Variance Total overhead controllable variance