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

Direct materials (30 Ibs. @ $5.00 per Ib.)	$	150.00
Direct labor (7 hrs. @ $14 per hr.)		98.00
Factory overheadvariable (7 hrs. @ $7 per hr.)		49.00
Factory overheadfixed (7 hrs. @ $9 per hr.)		63.00
Total standard cost	$	360.00

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 flexible budget information is available.

	Operating Levels
		70%		80%		90%
Production in units		42,700		48,800		54,900
Standard direct labor hours		298,900		341,600		384,300
Budgeted overhead
Fixed factory overhead	$	3,074,400	$	3,074,400	$	3,074,400
Variable factory overhead	$	2,092,300	$	2,391,200	$	2,690,100

During the current quarter, the company operated at 90% of capacity and produced 54,900 units of product; actual direct labor totaled 316,300 hours. Units produced were assigned the following standard costs.

Direct materials (1,647,000 Ibs. @ $5.00 per Ib.)	$	8,235,000
Direct labor (384,300 hrs. @ $14 per hr.)		5,380,200
Factory overhead (384,300 hrs. @ $16 per hr.)		6,148,800
Total standard cost	$	19,764,000

Actual costs incurred during the current quarter follow.

Direct materials (1,364,000 Ibs. @ $7.80 per lb.)	$	10,639,200
Direct labor (316,300 hrs. @ $11.10 per hr.)		3,510,930
Fixed factory overhead costs		2,348,400
Variable factory overhead costs		2,742,200
Total actual costs	$	19,240,730

(a) Compute the variable overhead spending and efficiency variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.) Actual Variable OH Cost Flexible Budget Standard Cost (VOH applied) b) 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 Budgeted Overhead Standard Cost (FOH applied) (c) Compute the total overhead controllable variance. Overhead Controllable Variance Total overhead controllable variance