Trini Company set the following standard costs per unit for its single product. Direct materials (30 pounds ( $4 per pound) $ 120.00 Direct labor (5 hours @ $14 per hour) 70.00 Variable overhead (5 hours @ $8 per hour) 40.00 Fixed overhead (5 hours @ $10 per hour) 50.00 Standard cost per unit $ 280.00 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 60,000 units per quarter. The following additional information is available. Book Operating Levels 70% 80% 90% Print Production (in units) 42,000 units 48,000 units 54, 000 units Standard direct labor hours (5 DLH per 240,000 hours. 270,000 hours. unit) 210,000 hours. Budgeted overhead (flexible budget) erences Fixed overhead $ 2,400, 000 $ 2,400,000 $ 2, 400,000 Variable overhead $ 1, 680,000 $ 1, 920,000 $ 2, 160, 000 During the current quarter, the company operated at 90% of capacity and produced 54,000 units; actual direct labor totaled 265,000 hours. Units produced were assigned the following standard costs. Direct materials (1, 620,000 pounds @ $4 per pound) $ 6, 480,000 Direct labor (270,000 hours ( $14 per hour) 3, 780,000 Overhead (270,000 hours @ $18 per hour) 4, 860,000 Standard (budgeted) cost $ 15, 120,000 Actual costs incurred during the current quarter follow. Direct materials (1, 615,000 pounds @ $4.10 per pound) $ 6, 621,500 Direct labor (265,000 hours e $13.75 per hour) 3, 643, 750 Fixed overhead 2,350,000 Variable overhead 2, 200,000 Actual cost $ 14, 815, 250(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. 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 ho Actual Variable OH Cost Flexible Budget Actual hours X Actual variable rate X 0 O 0