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 $(8$ hours @ $$16$ per hour$)128\mathrm{.}00$

Variable overhead $(8$ hours @ $$9$ per hour$)72\mathrm{.}00$

Fixed overhead $(8$ hours @ $$12$ per hour$)96\mathrm{.}00$

Standard cost per unit $ $440\mathrm{.}00$

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 $59,000$ units per quarter. The following additional information is available.

Operating Levels

$70\%80\%90\%$

Production $($in units$)41,30047,20053,100$

Standard direct labor hours $(8$ DLH$/$unit$)330,400377,600424,800$

Budgeted overhead $($flexible budget$)$

Fixed overhead $ $4,531,200$ $ $4,531,200$ $ $4,531,200$

Variable overhead $ $2,973,600$ $ $3,398,400$ $ $3,823,200$

During the current quarter, the company operated at $90\%$ of capacity and produced $53,100$ units; actual direct labor totaled $420,800$ hours. Units produced were assigned the following standard costs.

Direct materials $(1,593,000$ pounds @ $$4\mathrm{.}80$ per pound$)$ $ $7,646,400$

Direct labor $(424,800$ hours @ $$16$ per hour$)6,796,800$

Overhead $(424,800$ hours @ $$21$ per hour$)8,920,800$

Standard $($budgeted$)$ cost $ $23,364,000$

Actual costs incurred during the current quarter follow.

Direct materials $(1,582,000$ pounds @ $$5\mathrm{.}90$ per pound$)$ $ $9,333,800$

Direct labor $(420,800$ hours @ $$12\mathrm{.}50$ per hour$)5,260,000$

Fixed overhead $4,297,600$

Variable overhead $4,023,200$

Actual cost $ $22,914,600$

Required:

$1.$ 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.