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.

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.

Required: 1. Compute the direct materials cost variance, including its price and quantity variances. 2. Compute the direct labor cost variance, including its rate and efficiency variances. 3. Compute the overhead controllable and volume variances

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Required information Use the following information for the Problems below. [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.) Direct labor (6 hrs. @ $14 per hr.) Factory overhead-Variable (6 hrs. @ $7 per hr.) Factory overhead-Fixed (6 hrs. @ $9 per hr.) Total standard cost $ 144.ee 84.ee 42.ee 54.00 $ 324.00 The predetermined overhead rate is based on a planned operating volume units per quarter. The following flexible Duaget information is available Operatinge els per 10.) V Direct labor (6 hrs. @ $14 per hr.) Factory overhead-Variable (6 hrs. @ $7 per hr.) Factory overhead-Fixed (6 hrs. @ $9 per hr.) Total standard cost > 144.80 84.00 42.89 54.89 $ 324.09 The predetermined overhead rate is based on a planned operating volume of 8 units per quarter. The following flexible budget information is available 704 Operating Levels 80% 39,900 45,600 239,400 273,600 51,300 307,800 Production in units Standard direct labor hours Budgeted overhead Fixed factory overhead Variable factory overhead $2,462,400 $2,462, 400 $1,675,300 $ 1,915,200 $2,462,400 $2,154,600 During the current quarter, the company operated at 90% of capacity and produce labor totaled 304.800 hours. Units produced were assigned the following to Ib Direct rials 1,538.000 10 $4.39 Direct lobor307,000 hrs 514 per hr Variable factory overhead $1,675,800 $1,915,200 $2,154,609 During the current quarter, the company operated at 90% of capacity and produced labor totaled 304,800 hours. Units produced were assigned the following standard Direct materials (1,539,000 lbs. @ $4.80 per Ib.) Direct labor (307,800 hrs. @ $14 per hr.) Factory overhead (307,800 hrs. @ $16 per hr.) Total standard cost $ 7,387, 2ee 4,309,20 4,924.300 $16,621,200 Actual costs incurred during the current quarter follow, Direct materials (1,519,000 Ibs. $7.30 per lb.) Direct labor (304,500 hrs. $13.00 per hr.) Fixed factory overhead costs Variable factory overhead costs Total actual costs 511,088,700 3.962,400 2,337,000 3.187.800 519,575,900 DubleAACAR Requiredinom Reg 1 Reg 2 CowRewa Skipped Compute the direct materials cost variance Inding places.) and Book hchal Cost 9 he web and Windows Required information E wy wegewer Reg 3 Reg 1 Reg 2 Controllup Rey 4 Volume Variance Variance Compute the direct labor cost variance, including its rate and efficiency variance decimal places.) indicate the top Actual Cost Reg1 Prev 10 # New yauyyour Req3 Req 1 Req 2 Controllable Req 4 Volume Variance Variance Compute the controllable variance. (Indicate the effect of each varan variance.) Controllable Variance Actual overhead Budgeted overhead Controllable variance