Trico Company set the following standard unit costs for its single product.

Trico Company set the following standard unit costs for its single product. Direct materials (30 lbs. @ $5.10 per Ib.) Direct labor (4 hrs. @ $15 per hr.) Factory overhead-variable (4 hrs. @ $6 per hr.) Factory overhead-fixed (4 hrs. @ $10 per hr.) Total standard cost $ 153.00 60.00 24.00 40.00 $ 277.00 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% 47,600 54,400 190,400 217,600 90% 61,200 244,800 Production in units 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 lbs. @ $5.10 per Ib.) Direct labor (244,800 hrs. @ $15 per hr.) Factory overhead (244,800 hrs. @ $16 per hr.) Total standard cost $ 9,363,600 3,672,000 3,916,800 $ 16,952,400 Actual costs incurred during the current quarter follow. Direct materials (1,822,000 lbs. @ $6.70 per lb.) Direct labor (238,800 hrs. @ $12.10 per hr.) Fixed factory overhead costs Variable factory overhead costs Total actual costs $ 12,207,400 2,889,480 1,942,700 1,668,700 $ 18,708,280 (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 Actual Variable OH Cost Flexible Budget Standard Cost (VOH applied) AH AVR SH X 0 $ O 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 Actual Fixed OH Cost Budgeted Overhead Standard Cost (FOH applied) 0 $ 0 0 (c) Compute the total overhead controllable variance. Overhead Controllable Variance Total overhead controllable variance