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 66,000 units per quarter. The following additional information is available.

	Operating Levels
	70%	80%	90%
Production (in units)	46,200	52,800	59,400
Standard direct labor hours (8 DLH/unit)	369,600	422,400	475,200
Budgeted overhead (flexible budget)
Fixed overhead	$ 5,068,800	$ 5,068,800	$ 5,068,800
Variable overhead	$ 2,217,600	$ 2,534,400	$ 2,851,200

During the current quarter, the company operated at 90% of capacity and produced 59,400 units; actual direct labor totaled 369,400 hours. Units produced were assigned the following standard costs.

Direct materials (1,782,000 pounds @ $5.10 per pound)	$ 9,088,200
Direct labor (475,200 hours @ $14 per hour)	6,652,800
Overhead (475,200 hours @ $18 per hour)	8,553,600
Standard (budgeted) cost	$ 24,294,600

Actual costs incurred during the current quarter follow.

Direct materials (1,387,000 pounds @ $6.70 per pound)	$ 9,292,900
Direct labor (369,400 hours @ $11.60 per hour)	4,285,040
Fixed overhead	3,196,500
Variable overhead	3,466,700
Actual cost	$ 20,241,140

rev: 09_30_2021_QC_CDR-376

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.