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 $53,000$ units per quarter. The following additional information is available. 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 $53,000$ units per quarter. The following additional information is available.

During the current quarter, the company operated at $90\%$ of capacity and produced $47,700$ units; actual direct labor

totaled $185,800$ 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.