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

Direct materials (30 lbs. @ $4 per lb.)	$120
Direct labor (5 hrs. @ $14 per hr.)	70
Factory overheadvariable (5 hrs. @ $8 per hr.)	40
Factory overheadfixed (5 hrs. @ $10 per hr.)	60
Total standard cost	$280

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 Level	Operating Level	Operating Level
	70%	80%	90%
Production in units	42,000	48,000	54,000
Standard direct labor hours	210,000	240,000	270,000
Budgeted overhead:
Fixed factory OH	$2,400,000	$2,400,000	$2,400,000
Variable factory OH	$1,68,000	$1,920,000	$2.160,000

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

Direct materials (1,620,000 lbs. @ $4 per lb.)	$6,480,000
Direct labor (270,000 hrs. @ $14 per hr.)	3,780,000
Factory overhead (270,000 hrs. @ $18 per hr.)	4,860,000
Total standard cost	$15,120,000

Actual costs incurred during the current quarter follow:

Direct materials (1,615,000 lbs. @ $4.10 per lb.)	$6,621,500
Direct labor (265,000 hrs. @ $13.75 per hr.)	3,643,750
Fixed factory overhead costs	2,350,000
Variable factory overhead costs	2,200,000
Total actual costs	$14,815,250

Required

1. Compute the direct materials cost variance, including its price and quantity variances.
2. Compute the direct labor cost variance, including its rate and efficiency variances.
3. Compute the overhead controllable and volume variances.