Trico Company set the following standard unit costs for its single product. Direct materials (30 Ibs. @ $4.90 per Ib.) $ 147.00 Direct labor (4 hrs. @ $16 per hr.) 64.00 Factory overheadvariable (4 hrs. @ $6 per hr.) 24.00 Factory overheadfixed (4 hrs. @ $10 per hr.) 40.00 Total standard cost $ 275.00 The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 53,000 units per quarter. The following flexible budget information is available. Operating Levels 70% 80% 90% Production in units 37,100 42,400 47,700 Standard direct labor hours 148,400 169,600 190,800 Budgeted overhead Fixed factory overhead $ 1,696,000 $ 1,696,000 $ 1,696,000 Variable factory overhead $ 890,400 $ 1,017,600 $ 1,144,800 During the current quarter, the company operated at 90% of capacity and produced 47,700 units of product; actual direct labor totaled 185,800 hours. Units produced were assigned the following standard costs. Direct materials (1,431,000 Ibs. @ $4.90 per Ib.) $ 7,011,900 Direct labor (190,800 hrs. @ $16 per hr.) 3,052,800 Factory overhead (190,800 hrs. @ $16 per hr.) 3,052,800 Total standard cost $ 13,117,500 Actual costs incurred during the current quarter follow. Direct materials (1,412,000 Ibs. @ $7.70 per lb.) $ 10,872,400 Direct labor (185,800 hrs. @ $11.00 per hr.) 2,043,800 Fixed factory overhead costs 1,318,500 Variable factory overhead costs 1,282,700 Total actual costs $ 15,517,400

(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