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 $67,000$ units per quarter. The following additional information is available.

Actual costs incurred during the current quarter follow.

$1.$ Compute the direct materials variance, including its price and quantity variances

$2.$ Compute the direct labor variance, including its rate and efficiency variances

$3.$ Compute the overhead controllable and volume variances.