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Trini Company set the following standard costs per unit for its single product

Direct materials (30 pounds @ $4.40 per pound)	$ 132.00
Direct labor (6 hours @ $14 per hour)	84.00
Variable overhead (6 hours @ $8 per hour)	48.00
Fixed overhead (6 hours @ $11 per hour)	66.00
Standard cost per unit	$ 330.00

Overhead is applied using direct labor hours. The standard overhead rate is based on a predicted activity level of 80% of the companys capacity of 50,000 units per quarter. The following additional information is available.

	Operating Levels
70%	80%	90%
Production (in units)	35,000	40,000	45,000
Standard direct labor hours (6 DLH per unit)	210,000	240,000	270,000
Budgeted overhead (flexible budget)
Fixed overhead	$ 2,640,000	$ 2,640,000	$ 2,640,000
Variable overhead	$ 1,680,000	$ 1,920,000	$ 2,160,000

During the current quarter, the company operated at 90% of capacity and produced 45,000 units; actual direct labor totaled 266,000 hours. Units produced were assigned the following standard costs.

Direct materials (1,350,000 pounds @ $4.40 per pound)	$ 5,940,000
Direct labor (270,000 hours @ $14 per hour)	3,780,000
Overhead (270,000 hours @ $19 per hour)	5,130,000
Standard (budgeted) cost	$ 14,850,000

Actual costs incurred during the current quarter follow.

Direct materials (1,333,000 pounds @ $6.20 per pound)	$ 8,264,600
Direct labor (266,000 hours @ $12.50 per hour)	3,325,000
Fixed overhead	2,443,000
Variable overhead	2,287,000
Actual cost	$ 16,319,600

Problem 8-5AA (Algo) Expanded overhead variances LO P5

Required:

(a) Compute the variable overhead spending and efficiency variances.

(b) Compute the fixed overhead spending and volume variances.

(c) Compute the overhead controllable variance.