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

Direct materials (30 Ibs. @ $4.80 per Ib.)	$	144.00
Direct labor (6 hrs. @ $14 per hr.)		84.00
Factory overheadvariable (6 hrs. @ $7 per hr.)		42.00
Factory overheadfixed (6 hrs. @ $9 per hr.)		54.00
Total standard cost	$	324.00

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.

	Operating Levels
		70%		80%		90%
Production in units		39,900		45,600		51,300
Standard direct labor hours		239,400		273,600		307,800
Budgeted overhead
Fixed factory overhead	$	2,462,400	$	2,462,400	$	2,462,400
Variable factory overhead	$	1,675,800	$	1,915,200	$	2,154,600

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.

Direct materials (1,539,000 Ibs. @ $4.80 per Ib.)	$	7,387,200
Direct labor (307,800 hrs. @ $14 per hr.)		4,309,200
Factory overhead (307,800 hrs. @ $16 per hr.)		4,924,800
Total standard cost	$	16,621,200

Actual costs incurred during the current quarter follow.

Direct materials (1,519,000 Ibs. @ $7.30 per lb.)	$	11,088,700
Direct labor (304,800 hrs. @ $13.00 per hr.)		3,962,400
Fixed factory overhead costs		2,337,000
Variable factory overhead costs		2,187,800
Total actual costs	$	19,575,900

(a) Compute the variable overhead spending and efficiency variances. (Round "cost per unlt" and "rate per hour" answers to 2 decimal places) Standard Cost (VOH applied Flexible Budget Actual Variable OH Cost Standard variable rate Standard variable rate Actual variable rate Standared Actual hours Actual hours hours (b) Compute the fixed overhead spending and volume variances. (Round "cost per unlt" and "rate per hour" answers to 2 decimal places.) Actual Fixed OH Cost Budgeted Overhead Standard Cost (FOH applied) Actual fxed rate Actual hours Standard fxed rate hours (c) Compute the total overhead controllable varlance. Overhead Controllable Variance Total overhead controllable variance