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

Direct materials (20 Ibs. @ $3.50 per Ib.)$70.00Direct labor (7 hrs. @ $8.60 per hr.)60.20Factory overheadvariable (7 hrs. @ $4.80 per hr.)33.60Factory overheadfixed (7 hrs. @ $7.60 per hr.)53.20Total 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 Levels70%80%90%Production in units48,30055,20062,100Standard direct labor hours338,100386,400434,700Budgeted overheadFixed factory overhead$2,936,640$2,936,640$2,936,640Variable 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.)$3,381,000Direct labor (338,100 hrs. @ $8.60 per hr.)2,907,660Factory overhead (338,100 hrs. @ $12.40 per hr.)4,192,440Total standard cost$10,481,100

Actual costs incurred during the current quarter follow:

Direct materials (922,000 Ibs. @ $3.71 per lb.)$3,420,620Direct labor (335,900 hrs. @ $8.34 per hr.)2,801,406Fixed factory overhead costs2,878,640Variable factory overhead costs1,561,935Total 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.