Trini Company set the following standard costs per unit for its single product Direct materials (30 pounds @ $4.80 per pound) Direct labor (7 hours @ $14 per hour) Variable overhead (7 hours @ $6 per hour) Fixed overhead (7 hours @ $9 per hour) Standard cost per unit $ 144.00 98.00 42.00 63.00 $ 347.00 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 64,000 units per quarter. The following additional information is available. Operating Levels 70% 80% 44,800 51,200 313,600 358,400 90% 57,600 403,200 Production (in units) Standard direct labor hours (7 DLH/unit) Budgeted overhead (flexible budget) Fixed overhead Variable overhead $ 3,225,600 $ 1,881,600 $ 3,225,600 $ 2,150,400 $ 3,225,600 $ 2,419,200 During the current quarter, the company operated at 90% of capacity and produced 57,600 units, actual direct labor totaled 400,200 hours. Units produced were assigned the following standard costs. Direct materials (1,728,000 pounds @ $4.80 per pound) Direct labor (403,200 hours @ $14 per hour) Overhead (403,200 hours @ $15 per hour) Standard (budgeted) cost $ 8,294,400 5,644,800 6,048,000 $ 19,987,200 Actual costs incurred during the current quarter follow. Direct materials (1,715,000 pounds @ $6.30 per pound) Direct labor (400,200 hours @ $11.00 per hour) Fixed overhead Variable overhead Actual cost $ 10,804,500 4,402,200 2,813,800 2,634,200 $ 20,654,700 Required: (a) Compute the variable overhead spending and efficiency variances. (b) Compute the fixed overhead spending and volume variances Required: (a) Compute the variable overhead spending and efficiency variances. (b) Compute the fixed overhead spending and volume variances. (c) Compute the overhead controllable variance. Complete this question by entering your answers in the tabs below. Required A Required B Required C Compute the variable overhead spending and efficiency variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "cost per unit" Actual Variable OH Cost Flexible Budget Standard Cost (VOH appli 0 $ o o of Required A Required B > Required A Required B Required C Compute the fixed overhead spending and volume variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "cost per unit" and " decimal places.) Actual Fixed OH Cost Budgeted Overhead Standard Cost (FOH applied) 0 $ 0 0 Required A Required B Required c Compute the overhead controllable variance. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.) Overhead Controllable Variance Controllable variance