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 68,000 units per quarter. The following additional information is available. During the current quarter, the company operated at 90% of capacity and produced 61,200 units; actual direct labor totaled 238,800 hours. Units produced were assigned the following standard costs. ompute the direct materials variance, including its price and quantity variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Rou impute the direct labor variance, including its rate and efficiency variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "F \begin{tabular}{l|r|r|l|} \hline Sirect labor rate variance & $ & 0 & Favorable \\ \hline \hline Sirect labor efficiency variance & & 0 & Favorable \\ \hline \hline Sirect labor variance & & Favorable \\ \hline \end{tabular} Compute the overhead controllable variance. (Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.) Compute the overhead volume variances. (Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.)