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

Direct materials (29 Ibs. @ $4.10 per Ib.)	$	118.90
Direct labor (7 hrs. @ $8.00 per hr.)		56.00
Factory overheadvariable (7 hrs. @ $5.20 per hr.)		36.40
Factory overheadfixed (7 hrs. @ $7.60 per hr.)		53.20
Total standard cost	$	264.50

The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 67,000 units per quarter. The following flexible budget information is available.

	Operating Levels
		70%		80%		90%
Production in units		46,900		53,600		60,300
Standard direct labor hours		328,300		375,200		422,100
Budgeted overhead
Fixed factory overhead	$	2,851,520	$	2,851,520	$	2,851,520
Variable factory overhead	$	1,707,160	$	1,951,040	$	2,194,920

During the current quarter, the company operated at 70% of capacity and produced 46,900 units of product; actual direct labor totaled 325,800 hours. Units produced were assigned the following standard costs:

Direct materials (1,360,100 Ibs. @ $4.10 per Ib.)	$	5,576,410
Direct labor (328,300 hrs. @ $8.00 per hr.)		2,626,400
Factory overhead (328,300 hrs. @ $12.80 per hr.)		4,202,240
Total standard cost	$	12,405,050

Actual costs incurred during the current quarter follow:

Direct materials (1,315,100 Ibs. @ $4.39 per lb.)	$	5,773,289
Direct labor (325,800 hrs. @ $7.73 per hr.)		2,518,434
Fixed factory overhead costs		2,797,520
Variable factory overhead costs		1,645,290
Total actual costs	$	12,734,533

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 Total overhead controllable variance