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

Direct materials (30 Ibs. @ $4.80 per Ib.)$144.00Direct labor (8 hrs. @ $16 per hr.)128.00Factory overhead?variable (8 hrs. @ $9 per hr.)72.00Factory overhead?fixed (8 hrs. @ $12 per hr.)96.00Total standard cost$440.00

The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 59,000 units per quarter. The following flexible budget information is available.

Operating Levels70%80%90%Production in units41,30047,20053,100Standard direct labor hours330,400377,600424,800Budgeted overheadFixed factory overhead$4,531,200$4,531,200$4,531,200Variable factory overhead$2,973,600$3,398,400$3,823,200

During the current quarter, the company operated at 90% of capacity and produced 53,100 units of product; actual direct labor totaled 420,800 hours. Units produced were assigned the following standard costs.

Direct materials (1,593,000 Ibs. @ $4.80 per Ib.)$7,646,400Direct labor (424,800 hrs. @ $16 per hr.)6,796,800Factory overhead (424,800 hrs. @ $21 per hr.)8,920,800Total standard cost$23,364,000

Actual costs incurred during the current quarter follow.

Direct materials (1,582,000 Ibs. @ $5.90 per lb.)$9,333,800Direct labor (420,800 hrs. @ $12.50 per hr.)5,260,000Fixed factory overhead costs4,297,600Variable factory overhead costs4,023,200Total actual costs $22,914,600.

A 6 Required information (a) Compute the variable overhead spending and efficiency variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.) AH = Actual Hours points SH = Standard Hours AVR = Actual Variable Rate SVR = Standard Variable Rate Actual Variable OH Cost Flexible Budget Standard Cost (VOH applied) AH X AH X X 0 X $ of Unfavorable 0 Favorable Unfavorable (b) Compute the fixed overhead spending and volume variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.) AH = Actual Hours SH = Standard Hours AFR = Actual Fixed Rate SFR = Standard Fixed Rate Actual Fixed OH Cost Budgeted Overhead Standard Cost (FOH applied) AH X AVR SH X SVR 420,800 X $ 16.00 424,800 X $ 16.00 $ $ $ 6,732,800 6,732,800 6,796,800 $ 0 $ 64,000 $ 0 Favorable 64,000 Favorable Favorable