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 $52,000$ units per quarter. The following additional information is available.

During the current quarter, the company operated at $90\%$ of capacity and produced $46,800$ units; actual direct labor

totaled $370,400$ hours. Units produced were assigned the following standard costs.

Actual costs incurred during the current quarter follow.

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.

Complete this question by entering your answers in the tabs below.

Req $1$

Req $2$

Req $3$

Controllable

Variance

Req $3$ Volume

Variance