Trini Company set the following standard costs per unit for its single product.

Direct materials (30 pounds @ $4 per pound)	$ 120.00
Direct labor (5 hours @ $14 per hour)	70.00
Variable overhead (5 hours @ $8 per hour)	40.00
Fixed overhead (5 hours @ $10 per hour)	50.00
Standard cost per unit	$ 280.00

Overhead is applied using direct labor hours. The standard overhead rate is based on a predicted activity level of 80% of the companys capacity of 60,000 units per quarter. The following additional information is available.

	Operating Levels
	70%		80%		90%
Production (in units)	42,000	units	48,000	units	54,000	units
Standard direct labor hours (5 DLH/unit)	210,000	hours.	240,000	hours.	270,000	hours.
Budgeted overhead (flexible budget)
Fixed overhead	$ 2,400,000		$ 2,400,000		$ 2,400,000
Variable overhead	$ 1,680,000		$ 1,920,000		$ 2,160,000

During the current quarter, the company operated at 90% of capacity and produced 54,000 units; actual direct labor totaled 265,000 hours. Units produced were assigned the following standard costs.

Direct materials (1,620,000 pounds @ $4 per pound)	$ 6,480,000
Direct labor (270,000 hours @ $14 per hour)	3,780,000
Overhead (270,000 hours @ $18 per hour)	4,860,000
Standard (budgeted) cost	$ 15,120,000

Actual costs incurred during the current quarter follow.

Direct materials (1,615,000 pounds @ $4.10 per pound)	$ 6,621,500
Direct labor (265,000 hours @ $13.75 per hour)	3,643,750
Fixed overhead	2,350,000
Variable overhead	2,200,000
Actual cost	$ 14,815,250

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.