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

{The folio wing information applies to the questions displayed below} Trico Company set the following standard unit costs for its single product Direct materials [30 Ibs. I $4.00 per Ib.) $144.00 Direct labor [7 hrs. E $14 per hr.} 90.00 Factory overheadivariable {T hrs. E $6 per hr.) 42.00 Factory overheadfixed [7 hrs. 8 $9 per hr.) 63.00 Total standard cost $341.00 The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 61,000 units per quarter. The following exible budget information is available. Production in units 46,900 53,600 60,300 Standard direct labor hours 323,300 375,200 422,100 Budgeted overhead Fixed factory overhead $3,376.300 $3,376.300 $3,376.300 Variable factory overhead $1,969,300 $2,251,200 $2,532,600 During the current quarter, the company operated at 90% of capacity and produced 60,300 units of product actual direct labor totaled 399,200 hours. Units produced were assigned the following standard costs. Direct materials [1,309,000 Ihs. E $4.30 per 5 0,683,200 Ih.) Direct labor [422,100 hrs. E $14 per hr.} 5,905,400 Factory overhead [422,100 hrs. 8 $15 per hr.} 6,331,500 Total standard cost $20,924,100 Actual costs incurred during the current quarter fallow. Direct materials [1,711,000 Ibs. E $6.30 per 1h.) $10,?79,300 Direct labor [390,200 hrs. 9 $11.20 per hr.) 4,4?1.040 Fixed factory overhead costs 2,313,?00 Variahla factory overhead costs 3,084,100 Tutal actual costs $21,140,140 {3} 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 place-5.} AH = Actual Hours SH = Standard Hours AFR = Actual Fixed Rate SFR = Standard Fixed Rate {cl Compute the total overhead controllable variance. Tolal overhead controllable variance __