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. @ $10 per hr.)		40.00
Total standard cost	$	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%		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	$	2,176,000	$	2,176,000	$	2,176,000
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 238,800 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. @ $16 per hr.)		3,916,800
Total standard cost	$	16,952,400

Actual costs incurred during the current quarter follow.

Direct materials (1,822,000 Ibs. @ $6.70 per lb.)	$	12,207,400
Direct labor (238,800 hrs. @ $12.10 per hr.)		2,889,480
Fixed factory overhead costs		1,942,700
Variable factory overhead costs		1,668,700
Total actual costs	$	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.)

(b) Compute the fixed overhead spending and volume variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.) (c) Compute the total overhead controllable variance.