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

Direct materials (30 Ibs. @ $5.10 per Ib.)	$	153.00
Direct labor (8 hrs. @ $14 per hr.)		112.00
Factory overheadvariable (8 hrs. @ $6 per hr.)		48.00
Factory overheadfixed (8 hrs. @ $12 per hr.)		96.00
Total standard cost	$	409.00

The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 66,000 units per quarter. The following flexible budget information is available.

	Operating Levels
		70%		80%		90%
Production in units		46,200		52,800		59,400
Standard direct labor hours		369,600		422,400		475,200
Budgeted overhead
Fixed factory overhead	$	5,068,800	$	5,068,800	$	5,068,800
Variable factory overhead	$	2,217,600	$	2,534,400	$	2,851,200

During the current quarter, the company operated at 90% of capacity and produced 59,400 units of product; actual direct labor totaled 369,400 hours. Units produced were assigned the following standard costs.

Direct materials (1,782,000 Ibs. @ $5.10 per Ib.)	$	9,088,200
Direct labor (475,200 hrs. @ $14 per hr.)		6,652,800
Factory overhead (475,200 hrs. @ $18 per hr.)		8,553,600
Total standard cost	$	24,294,600

Actual costs incurred during the current quarter follow.

Direct materials (1,387,000 Ibs. @ $6.70 per lb.)	$	9,292,900
Direct labor (369,400 hrs. @ $11.60 per hr.)		4,285,040
Fixed factory overhead costs		3,196,500
Variable factory overhead costs		3,466,700
Total actual costs	$	20,241,140
(a) Compute the variable overhead spending and efficiency variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.) AH = Actual Hours SH = Standard Hours AVR = Actual Variable Rate SVR = Standard Variable Rate (b) Compute the fixed overhead spending and volume variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.) (c) Compute the total overhead controllable variance.