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

Direct materials $(30$ pounds @ $$4\mathrm{.}80$ per pound$)$ $ $144\mathrm{.}00$

Direct labor $(6$ hours @ $$14$ per hour$)84\mathrm{.}00$

Variable overhead $(6$ hours @ $$7$ per hour$)42\mathrm{.}00$

Fixed overhead $(6$ hours @ $$12$ per hour$)72\mathrm{.}00$

Standard cost per unit $ $342\mathrm{.}00$

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 $66,000$ units per quarter. The following additional information is available.

Operating Levels

$70\%80\%90\%$

Production $($in units$)46,20052,80059,400$

Standard direct labor hours $(6$ DLH per unit$)277,200316,800356,400$

Budgeted overhead $($flexible budget$)$

Fixed overhead $ $3,801,600$ $ $3,801,600$ $ $3,801,600$

Variable overhead $ $1,940,400$ $ $2,217,600$ $ $2,494,800$

During the current quarter, the company operated at $90\%$ of capacity and produced $59,400$ units; actual direct labor totaled $303,800$ hours. Units produced were assigned the following standard costs.

Direct materials $(1,782,000$ pounds @ $$4\mathrm{.}80$ per pound$)$ $ $8,553,600$

Direct labor $(356,400$ hours @ $$14$ per hour$)4,989,600$

Overhead $(356,400$ hours @ $$19$ per hour$)6,771,600$

Standard $($budgeted$)$ cost $ $20,314,800$

Actual costs incurred during the current quarter follow.

Direct materials $(1,522,000$ pounds @ $$7\mathrm{.}30$ per pound$)$ $ $11,110,600$

Direct labor $(303,800$ hours @ $$13\mathrm{.}10$ per hour$)3,979,780$

Fixed overhead $2,336,900$

Variable overhead $2,637,700$

Actual cost $ $20,064,980$

Required:

Compute the direct materials variance, including its price and quantity variances.

Compute the direct labor variance, including its rate and efficiency variances.

Compute the overhead controllable and volume variances.Compute the direct materials variance, including its price and quantity variances.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Cost per unit" answers to $2$ decimal places.