Trini Company set the following standard costs per unit for its single product

Direct materials (30 pounds @ $5.10 per pound)	$ 153.00
Direct labor (8 hours @ $14 per hour)	112.00
Variable overhead (8 hours @ $6 per hour)	48.00
Fixed overhead (8 hours @ $12 per hour)	96.00
Standard cost per unit	$ 409.00

Overhead is applied using direct labor hours. The standard overhead rate is based on a predicted activity level of 80% of the companys capacity of 52,000 units per quarter. The following additional information is available.

	Operating Levels
	70%	80%	90%
Production (in units)	36,400	41,600	46,800
Standard direct labor hours (8 DLH/unit)	291,200	332,800	374,400
Budgeted overhead (flexible budget)
Fixed overhead	$ 3,993,600	$ 3,993,600	$ 3,993,600
Variable overhead	$ 1,747,200	$ 1,996,800	$ 2,246,400

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.

Direct materials (1,404,000 pounds @ $5.10 per pound)	$ 7,160,400
Direct labor (374,400 hours @ $14 per hour)	5,241,600
Overhead (374,400 hours @ $18 per hour)	6,739,200
Standard (budgeted) cost	$ 19,141,200

Actual costs incurred during the current quarter follow.

Direct materials (1,385,000 pounds @ $6.70 per pound)	$ 9,279,500
Direct labor (370,400 hours @ $11.50 per hour)	4,259,600
Fixed overhead	3,196,600
Variable overhead	3,016,800
Actual cost	$ 19,752,500

rev: 09_30_2021_QC_CDR-376

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.