Trico Company set the following standard unit costs for Its single product. Direct materials (38 Ibs.$4.9 per Ib. Direct labor (4 hrs. $16 per hr.) Factory overhead-variable (4 hrs. $6 per hr. Factory overhead-fixed (4 hrs. $18 per hr-) Total standard cost $ 147.08 64.00 24.00 48.00 275.86 The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 67000 unlts per quarter. The following flexible budget Information is avallable. ing Levels 76% 46,908 187,608 90% Production in units Standard direct labor hours Budgeted overhead 53,608 66,368 241,280 214,488 Fixed factory overhead Variable factory overhead $2,144,808 $2,144,808 $2,144,808 $1,125,608 $1,286,408 $1,447,288 During the current quarter, the company operated at 90% of capacity and produced 60,300 units of product actual direct labor totaled 184,800 hours. Units produced were assigned the following standard costs. Direct materials (1,889,888 Ibs. $4.98 per Ib.) Direct labor (241,289 hrs. $16 per hr.) Factory overhead (241,288 hrs. g $16 per hr-) Total standard cost S 8,864,180 3,859, 280 3,859,288 $16,582,508 Actual costs Incurred during the current quarter follow. Direct materials (1,413,898 Ibs. $7.78 per 1b.) Direct labor (184.88 hrs. @ $11.10 per hr.) Fixed factory overhead costs Variable factory overhead costs Total actual costs $18,888,180 2,851,288 1,318,480 1.732.680 $15,982,388 (a) Compute the varlable overhead spending and efficiency varlances. (Round "cost per unlt" and "rate per hour" answers to 2 decimal places.) AH Actual Hours SH- Standard Hours AVR Actual Varlable Rate SVR- Standard Varlable Rate AH AVR AH SH 184,800 5 9.38 184,800 5 6.00 241.200 5 6.00 1,732600 1,108,800 1447200 5623,800 5 338.400 Variable overhead spending variance Variable overhead efficiency varance Total variable overhead variance 623,800 338.400 Favorable (b) Compute the fixed overhead spending and volume varlances. (Round "cost per unit" and "rate per hour" answers to 2 declmal places.) AH Actual Hours SH Standard Hours AFR Actual Fixed Rate SFR = Standard Fixed Rate Actual Fixed OH Cost Standard Cost (FOH applied) Budgeted Overhead (c) Compute the total overhead controllable varlance. Overhead Controllable Variance Total overhead controllable variance