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

Direct Materials (30 lbs. @ $4 per l..;@$14perhr.)...............................$70.00

Factoryoverhead--variable(5hrs.@&..;@$10perhr.)............$50.00Totalstandardcost.........................................................$280.00Thepredeterminedoverheadrateisbasedonaplannedoperatingvolume80%oftheproductivecapacityof60,000unitsperquarter.Thefollowingflexiblebudgetinformationisavailable:

1. OperatingLevels
2. 70%80%90%
   1. Productioninunits42,00048,00054,000
   2. Standarddirectlaborhours210,000240,000270,000
   3. Budgetedoverhead
   4. FixedFactoryoverhead2,400,0002,400,0002,400,000
   5. Variablefactoryoverhead1,680,0001,920,0002,160,000
4. Duringthecurrentquarterthecompanyoperatedat90%ofcapacityandproduced54,000unitsofproduct;actualdirectlabortotaled265,000hours.Units p..;@$4perlb.)..............................................6,480,000
5. Directlabor(270,000hours@$..;@$18perhour)...................................4,860,000
6. Totalstandardcost........................................................................................15,120,000
7. Actualcostsincurredduringthecurrentquarterfollow:
8. Directmaterials(1,615,000lbs.@&..;@$13.75)...........................................................3,643,750
9. Fixedfactoryoverheadcosts......................................................................2,350,000
10. Variablefactoryoverheadcosts.................................................................2,200,000
11. Totalactualcosts.........................................................................................14,815,250
12. Required:
13. 1.Computethedirectmaterialscostvariance,includingitspriceandquantityvariances.
14. 2.Computethedirectlaborvariances,includingitsrateandefficiencyvariances.
15. 3.Computetheoverheadcontrollableandvolumevariances.