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

Direct materials (30 Ibs. @ $4.80 per Ib.)	$	144.00
Direct labor (8 hrs. @ $16 per hr.)		128.00
Factory overheadvariable (8 hrs. @ $9 per hr.)		72.00
Factory overheadfixed (8 hrs. @ $12 per hr.)		96.00
Total 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 Levels
		70%		80%		90%
Production in units		41,300		47,200		53,100
Standard direct labor hours		330,400		377,600		424,800
Budgeted overhead
Fixed factory overhead	$	4,531,200	$	4,531,200	$	4,531,200
Variable 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.)	$	7,646,400
Direct labor (424,800 hrs. @ $16 per hr.)		6,796,800
Factory overhead (424,800 hrs. @ $21 per hr.)		8,920,800
Total standard cost	$	23,364,000

Actual costs incurred during the current quarter follow.

Direct materials (1,582,000 Ibs. @ $5.90 per lb.)	$	9,333,800
Direct labor (420,800 hrs. @ $12.50 per hr.)		5,260,000
Fixed factory overhead costs		4,297,600
Variable factory overhead costs		4,023,200
Total actual costs	$	22,914,600

PART 1: Compute the variable overhead spending and efficiency variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.)

PART 2: Compute the fixed overhead spending and volume variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.)

Actual Fixed OH Cost			-1	Budgeted Overhead			-1	Standard Cost (FOH applied)
		0
				2
-1
				$0
				0

PART 3: Compute the total overhead controllable variance.