Trico Company set the following standard unit costs for its single product. Direct materials (30 Ibs. @ $4.80 per Ib.) Direct labor (7 hrs. @ $14 per hr.) Factory overhead-Variable (7 hrs. @ $6 per hr.) Factory overhead-Fixed (7 hrs. @ $9 per hr.) Total standard cost $144.00 98.00 42.00 63.00 $347.00 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% 46,900 53,600 60,300 328,300 375, 200 422,100 Production in units Standard direct labor hours Budgeted overhead Fixed factory overhead Variable factory overhead $3,376,800 $3,376,800 $3,376,800 $1,969,800 $2,251,200 $2,532,600 During the current quarter, the company operated at 90% of capacity and produced 60,300 units of product; actual direct labor totaled 399,200 hours. Units produced were assigned the following standard costs. Direct materials (1,809,000 Ibs. @ $4.80 per Ib.) Direct labor (422,100 hrs. @ $14 per hr.) Factory overhead (422,100 hrs. @ $15 per hr.) Total standard cost $ 8,683,200 5,909,400 6,331,500 $ 20,924,100 Actual costs incurred during the current quarter follow. Direct materials (1,711,000 Ibs. @ $6.30 per lb.) Direct labor (399,200 hrs. @ $11.20 per hr.) Fixed factory overhead costs Variable factory overhead costs Total actual costs $10,779,300 4,471,040 2,813,700 3,084,100 $21,148,140 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) 0 $ 0 0 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) 0 $ 0 0 Compute the total overhead controllable variance. Overhead Controllable Variance Total overhead controllable variance