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 52,000 units per quarter. The following additional information is available. During the current quarter, the company operated at 90% of capacity and produced 46,800 units; actual direct labor totaled 370,400 hours. Units produced were assigned the following standard costs. Actual costs incurred during the current quarter follow. 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 decimal places.) Compute the overhead controllable variance. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)