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 companys capacity of 60,000 units per quarter. The following additional information is available.

	Operating Levels
70%	80%	90%
Production (in units)	42,000	units	48,000	units	54,000	units
Standard direct labor hours (5 DLH/unit)	210,000	hours.	240,000	hours.	270,000	hours.
Budgeted overhead (flexible budget)
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 @ $13.75 per hour)	3,643,750
Fixed overhead	2,350,000
Variable overhead	2,200,000
Actual cost	$ 14,815,250

Complete this question by entering your answers in the Compute the overhead controllable variance. (Indicate the effe variance.) Compute the direct labor variance, including its rate and efficiency variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Cost per unit" a to two decimal places.) \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{3}{|c|}{ Actual Cost } & & & & & & \multicolumn{3}{|c|}{ Standard Cost } \\ \hline Actual hours & x & Actual rate & & Actual hours & x & Standard rate & & \multirow{2}{*}{\begin{tabular}{r|} Standard hours \\ 270,000 \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} x \\ x \end{tabular}} & Standard rate \\ \hline \multirow[t]{2}{*}{265,000} & x & 13.75 & & 265,000 & x & 14.00 & & & & 14.00 \\ \hline & $3,643,750 & & & & $3,710,000 & & & & $3,780,000 & \\ \hline & & & $66,250 & & & & $70,000 & & & \\ \hline \multicolumn{4}{|c|}{ Direct labor rate variance } & 66,250 & \multicolumn{2}{|l|}{ Favorable } & & & & \\ \hline \multicolumn{4}{|c|}{ Direct labor efficiency variance } & 70,000 & \multicolumn{2}{|l|}{ Favorable } & & & & \\ \hline \multicolumn{4}{|c|}{ Direct labor variance } & 136,250 & \multicolumn{2}{|l|}{ Favorable } & & & & \\ \hline \end{tabular} Req 1 Req 3 Controllable Variance > Compute the overhead volume variances. (Indicate the effect of the variance.) \begin{tabular}{|l||l|l|l|} \hline Req 1 & Req 2 & \begin{tabular}{c} Req 3 \\ Controllable \\ Variance \end{tabular} & \begin{tabular}{c} Req 3 Volume \\ Variance \end{tabular} \\ \hline \end{tabular} decimal places.) \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{3}{|c|}{ Actual Cost } & & & & & & \multicolumn{3}{|c|}{ Standard Cost } \\ \hline Actual quantity & x & Actual price & & Actual quantity & x & Standard price & & Standard quantity & x & Standard price \\ \hline \multirow[t]{2}{*}{1,615,000} & x & 4.10 & & 1,615,000 & x & 4.00 & & 1,620,000 & x & 4.00 \\ \hline & $6,621,500 & & & & $6,460,000 & & & & $6,480,000 & \\ \hline & & & $161,500 & & & & $20,000 & & & \\ \hline \multicolumn{4}{|c|}{ Direct materials price variance } & 161,500 & \multicolumn{2}{|l|}{ Unfavorable } & & & & \\ \hline \multicolumn{4}{|c|}{ Direct materials quantity variance } & 20,000 & \multicolumn{2}{|l|}{ Favorable } & & & & \\ \hline \multicolumn{4}{|c|}{ Direct materials variance } & 141,500 & \multicolumn{2}{|l|}{ Unfavorable } & & & & \\ \hline \end{tabular}