Trico Company set the following standard unit costs for its single product. Direct materials (30 Ibs. @ $5.10 per Ib.) $ 153.00 Direct labor (8 hrs. @ $14 per hr.) 112.00 Factory overheadvariable (8 hrs. @ $6 per hr.) 48.00 Factory overheadfixed (8 hrs. @ $12 per hr.) 96.00 Total standard cost $ 409.00 The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 52,000 units per quarter. The following flexible budget information is available. Operating Levels 70% 80% 90% Production in units 36,400 41,600 46,800 Standard direct labor hours 291,200 332,800 374,400 Budgeted overhead Fixed factory overhead $ 3,993,600 $ 3,993,600 $ 3,993,600 Variable factory overhead $ 1,747,200 $ 1,996,800 $ 2,246,400 During the current quarter, the company operated at 90% of capacity and produced 46,800 units of product; actual direct labor totaled 370,400 hours. Units produced were assigned the following standard costs. Direct materials (1,404,000 Ibs. @ $5.10 per Ib.) $ 7,160,400 Direct labor (374,400 hrs. @ $14 per hr.) 5,241,600 Factory overhead (374,400 hrs. @ $18 per hr.) 6,739,200 Total standard cost $ 19,141,200 Actual costs incurred during the current quarter follow. Direct materials (1,385,000 Ibs. @ $6.70 per lb.) $ 9,279,500 Direct labor (370,400 hrs. @ $11.50 per hr.) 4,259,600 Fixed factory overhead costs 3,196,600 Variable factory overhead costs 3,016,800 Total actual costs $ 19,752,500

(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

(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.