Trini Company set the following standard costs per unit for its single product Overhead is applied using direct labor hours. The standard overhead rate is based on a predicted activity level of 80% of the company's capacity of 59,000 units per quarter. The following additional information is available. During the current quarter, the company operated at 90% of capacity and produced 53,100 units; actual direct labor totaled 420,800 hours. Units produced were assigned the following standard costs. Actual costs incurred during the current quarter follow. sute the variable overhead spending and efficiency variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "cost \begin{tabular}{l} Actual Variable OH Cost \\ \hline \end{tabular} te the fixed overhead spending and volume variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "cost per places.) Compute the overhead controllable variance. (Indicate the effect of each variance by selecting favora variance.)