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 63,000 units per quarter. The following additional information is available. During the current quarter, the company operated at 90% of capacity and produced 56,700 units; actual direct labor totaled 393,900 hours. Units produced were assigned the following standard costs. Actual costs incurred during the current quarter follow. Direct materials (1,686,090 pounds $5.10 per pound) Direct labor (393,960 hours @$12.00 per hour) Fixed overhead Variable overhead Actual cost $8,598,6004,726,8603,360,6003,164,200$19,869,600 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 Complete this question by entering your answers in the tabs below