Trini Company set the following standard costs per unit for its single product Direct materials (30 pounds Direct labor (6 hours $14 Variable overhead (6 hours Fixed overhead (6 hours $9 Standard cost per unit $4.80 per pound) per hour) $7 per hour) per hour) $144.00 84.00 42.00 54.00 $ 324.00 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 57,000 units per quarter. The following additional information is available. Production (in units) Standard direct labor hours (6 DLH per unit) Budgeted overhead (flexible budget) Fixed overhead Variable overhead Operating Levels 70% 39,900 239,400 90% 51,300 307,800 808 45,600 273,600 $ 2,462,400 $ 2,462,400 $ 2,462,400 $ 1,675,800 $ 1,915,200 $ 2,154,600 During the current quarter, the company operated at 90% of capacity and produced 51,300 units; actual direct labor totaled 304,800 hours. Units produced were assigned the following standard costs. Direct materials (1,539,000 pounds $4.80 per pound) Direct labor (307,800 hours $14 per hour) Overhead (307,800 hours $16 per hour) Standard (budgeted) cost Actual costs incurred during the current quarter follow. Direct materials (1,519,000 pounds $7.30 per pound) Direct labor (304,800 hours $13.00 per hour) Fixed overhead $ 7,387,200 4,309,200 4,924,800 $ 16,621,200. $ 11,088,700 3,962,400 2,337,000 During the current quarter, the company operated at 90% of capacity and produced 51,300 units; actual direct labor totaled 304,800 hours. Units produced were assigned the following standard costs. Direct materials (1,539,000 pounds $4.80 per pound) Direct labor (307,800 hours $14 per hour) Overhead (307,800 hours $16 per hour) Standard (budgeted) cost Actual costs incurred during the current quarter follow. Direct materials (1,519,000 pounds $7.30 per pound) Direct labor (304,800 hours $13.00 per hour) Fixed overhead Variable overhead Actual cost $ 7,387,200 4,309,200 4,924,800 $ 16,621,200 $ 11,088,700 3,962,400 2,337,000 2,187,800 $ 19,575,900 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. 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. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "cost per unit" and "rate per hour" answers to 2 decimal Actual Variable OH Cost $ 0 0 Flexible Budget Required A Required B > Starm Complete this question by entering your answers in the tabs below. Required A Required B Required C Compute the fixed overhead spending and volume variances. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "cost per unit" and "rate per hour" answers to 2 decimal places. Actual Fixed OH Cost Budgeted Overhead $ Standard Cost (FOH applied) Required A Required B Required C Compute the overhead controllable variance. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Overhead Controllable Variance Controllable variance