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

Direct materials (30 Ibs. @ $3.80 per Ib.)	$	114.00
Direct labor (5 hrs. @ $7.50 per hr.)		37.50
Factory overheadvariable (5 hrs. @ $5.30 per hr.)		26.50
Factory overheadfixed (5 hrs. @ $8.00 per hr.)		40.00
Total standard cost	$	218.00

The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 57,000 units per quarter. The following flexible budget information is available.

	Operating Levels
		70%		80%		90%
Production in units		39,900		45,600		51,300
Standard direct labor hours		199,500		228,000		256,500
Budgeted overhead
Fixed factory overhead	$	1,824,000	$	1,824,000	$	1,824,000
Variable factory overhead	$	1,057,350	$	1,208,400	$	1,359,450

During the current quarter, the company operated at 70% of capacity and produced 39,900 units of product; actual direct labor totaled 196,600 hours. Units produced were assigned the following standard costs:

Direct materials (1,197,000 Ibs. @ $3.80 per Ib.)	$	4,548,600
Direct labor (199,500 hrs. @ $7.50 per hr.)		1,496,250
Factory overhead (199,500 hrs. @ $13.30 per hr.)		2,653,350
Total standard cost	$	8,698,200

Actual costs incurred during the current quarter follow:

Direct materials (1,149,000 Ibs. @ $4.09 per lb.)	$	4,699,410
Direct labor (196,600 hrs. @ $7.29 per hr.)		1,433,214
Fixed factory overhead costs		1,776,000
Variable factory overhead costs		1,012,490
Total actual costs	$	8,921,114

Required:
(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)
AH	x	AVR		AH	x	SVR		SH	x	SVR
196,600	x	$5.15		196,600	x	$5.30		199,500	x	$5.30
	$1,012,490				$1,041,980				$1,057,350
			$29,490				$15,370
Variable overhead spending variance				$29,490	Favorable
Variable overhead efficiency variance				15,370	Favorable
Total variable overhead cost variance				$44,860	Favorable

(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)
AH	x	AFR						SH		SFR
	x	0
					$1,824,000
Fixed overhead spending variance				$0
Fixed overhead volume variance				0
Total fixed overhead cost variance

(c)	Compute the total overhead controllable variance.

Overhead Controllable Variance
Fixed overhead spending variance
Variable overhead efficiency variance	15,370	Favorable
Fixed overhead spending variance
Total overhead controllable variance