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.)

Actual Variable OH Cost Flexible Budget Standard Cost (VOH applied) (b) 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) (c) Compute the total overhead controllable variance. Overhead Controllable Variance Total overhead controllable variance