Trini Company set the following standard costs per unit for its single product Direct materials (30 pounds 6 $4.80 per pound) $ 144.00 Direct labor (6 hours a $14 per hour) 84.00 Variable overhead (6 hours @ $7 per hour) 42.00 Fixed overhead (6 hours a $9 per hour) 54.00 Standard cost per unit 5 324.00 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 57,000 units per quarter. The following additional information is available. Operating Levels 70% 80% 90% Production (in units) 39,900 45,600 51,300 Standard direct labor hours (6 DLH/unit) 239,400 273,600 307,800 Budgeted overhead (flexible budget) Fixed overhead $ 2,462,400 $ 2,462,400 $ 2,462,400 Variable overhead $ 1,675,800 $ 1,915,200 $ 2,154,600 During the current quarter, the company operated at 90% of capacity and produced 51,300 units; actual direct labor totaled 304,800 hours. Units produced were assigned the following standard costs. Direct materials (1,539,000 pounds a $4.80 per pound) $ 7,387,200 Direct labor (307,800 hours 6 $14 per hour) 4,309,200 Overhead (307,800 hours a $16 per hour) 4,924,800 Standard (budgeted) cost $ 16,621,200 Actual costs incurred during the current quarter follow. Direct materials (1, 519,000 pounds @ $7.30 per pound) $ 11 , 088, 700 Direct labor (304,800 hours @ $13.00 per hour) 3 ,962 , 400 Fixed overhead 2,337 , 000 Variable overhead 2, 187, 800 Actual cost $ 19, 575 , 900 Required: (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. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "cost pe Actual Variable OH Cost Flexible Budget Standard Cost (V $ Complete this question by entering your answers in the tabs below. Required A Required B Required C Compute the overhead controllable variance. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.) Controllable variance