Trini Company set the following standard costs per unit for its single product Direct materials (30 pounds e $5.10 per pound) $ 153.00 Direct labor (4 hours $15 per hour) 60.00 Variable overhead (4 hours e $6 per hour) 24.00 Fixed overhead (4 hours & $11 per hour) 44.00 Standard cost per unit $ 281.00 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 68,000 units per quarter. The following additional information is available. Operating Levels 708 808 Production (in units) 908 47,600 54,400 Standard direct labor hours (4 DLW/units) 61,200 190,400 217,600 244,800 Budgeted overhead (flexible budget) Pixed overhead $ 2,393,600 Variable overhead $ 2,393,600 $ 2,393,600 $ 1,142,400 $ 1,305,600 $ 1,468,800 During the current quarter, the company operated at 90% of capacity and produced 61,200 units; actual direct labor totaled 239,800 hours. Units produced were assigned the following standard costs. Direct materials (1,836,000 pounds $5.10 per pound) $ 9,363,600 Direct labor (244,800 hours e $15 per hour) 3,672,000 Overhead (244,800 hours $17 per hour) 4,161,600 Standard (budgeted) cost $ 17,197,200 Actual costs incurred during the current quarter follow. Direct materials (1,826,000 pounds $6.70 per pound) Direct labor (239,800 hours $12.00 per hour) Fixed overhead Variable overhead Actual cost $ 12,234,200 2,877,600 1,942,800 1,818,800 $ 18,873,400 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. Complete this question by entering your answers in the tabs below