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

Direct materials (20 Ibs. @ $3.50 per Ib.)	$	70.00
Direct labor (7 hrs. @ $8.60 per hr.)		60.20
Factory overheadvariable (7 hrs. @ $4.80 per hr.)		33.60
Factory overheadfixed (7 hrs. @ $7.60 per hr.)		53.20
Total standard cost	$	217.00

The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 69,000 units per quarter. The following flexible budget information is available.

	Operating Levels
		70%		80%		90%
Production in units		48,300		55,200		62,100
Standard direct labor hours		338,100		386,400		434,700
Budgeted overhead
Fixed factory overhead	$	2,936,640	$	2,936,640	$	2,936,640
Variable factory overhead	$	1,622,880	$	1,854,720	$	2,086,560

During the current quarter, the company operated at 70% of capacity and produced 48,300 units of product; actual direct labor totaled 335,900 hours. Units produced were assigned the following standard costs:

Direct materials (966,000 Ibs. @ $3.50 per Ib.)	$	3,381,000
Direct labor (338,100 hrs. @ $8.60 per hr.)		2,907,660
Factory overhead (338,100 hrs. @ $12.40 per hr.)		4,192,440
Total standard cost	$	10,481,100

Actual costs incurred during the current quarter follow:

Direct materials (922,000 Ibs. @ $3.71 per lb.)	$	3,420,620
Direct labor (335,900 hrs. @ $8.34 per hr.)		2,801,406
Fixed factory overhead costs		2,878,640
Variable factory overhead costs		1,561,935
Total actual costs	$	10,662,601

Required:
(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.