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

Direct materials (30 Ibs. @ $4.90 per Ib.)	$	147.00
Direct labor (4 hrs. @ $16 per hr.)		64.00
Factory overheadVariable (4 hrs. @ $6 per hr.)		24.00
Factory overheadFixed (4 hrs. @ $10 per hr.)		40.00
Total standard cost	$	275.00

The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 67,000 units per quarter. The following flexible budget information is available.

	Operating Levels
		70%		80%		90%
Production in units		46,900		53,600		60,300
Standard direct labor hours		187,600		214,400		241,200
Budgeted overhead
Fixed factory overhead	$	2,144,000	$	2,144,000	$	2,144,000
Variable factory overhead	$	1,125,600	$	1,286,400	$	1,447,200

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 (1,809,000 Ibs. @ $4.90 per Ib.)	$	8,864,100
Direct labor (241,200 hrs. @ $16 per hr.)		3,859,200
Factory overhead (241,200 hrs. @ $16 per hr.)		3,859,200
Total standard cost	$	16,582,500

Actual costs incurred during the current quarter follow.

Direct materials (1,413,000 Ibs. @ $7.70 per lb.)	$	10,880,100
Direct labor (184,800 hrs. @ $11.10 per hr.)		2,051,280
Fixed factory overhead costs		1,318,400
Variable factory overhead costs		1,732,600
Total actual costs	$	15,982,380

Required:

(a)Compute the overhead controllable and volume variances.

(b) Compute the variable overhead spending and efficiency variances. (c) Compute the fixed overhead spending and volume variances. (d) Compute the total overhead controllable variance.