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

Direct materials (30 Ibs. @ $4.40 per Ib.) $132.00

Direct labor (6 hrs. @ $14.00 per hr.) 84.00

Factory overhead variable (6 hrs. @ $8.00 per hr.) 48.00

Factory overhead fixed (6 hrs. @ $11.00 per hr.) 66.00

Total standard cost $330.00

The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 60,000 units per quarter. The following flexible budget information is available.

Operating Levels

70% 80% 90%

Production in units 42,000 48,000 54,000

Standard direct labor hours 252,00 288,000 324,000

Budgeted overhead

Fixed factory overhead $3,168,000 $3,168,000 $3,168,000

Variable factory overhead $2,016,000 $2304,000 $2,592,000

During the current quarter, the company operated at 90% of capacity and produced 54,000 units of product; actual direct labor totaled 265,000 hours. Units produced were assigned the following standard costs:

Direct materials (1,620,000 Ibs. @ $4.40 per Ib.) $7,128,000

Direct labor (324,000 hrs. @ $14 per hr.) 4,536,000

Factory overhead (324,000 hrs. @ $19 per hr.) 6,156,000

Total standard cost $17,820,000

Actual costs incurred during the current quarter follow.

Direct materials (1,339,000 Ibs. @ $6.20 per lb.) $8,301,800

Direct labor (265,000 hrs. @$12.00 per hr.) 3,180,000

Fixed factory overhead costs 2,442,900

Variable factory overhead costs 2,736,900

Total actual cost $16,661,600

(a) Compute the variable overhead spending and efficiency variances.

(Round cost per unit and rate per hour answers to @ decimal places.)

(b) Compute the fixed overhead spending and volume variance

(Round cost per unit and rate per hour answers to @ decimal places.)

(c) Compute the total overhead controllable variance.