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 60,000 units per quartec. The following additional information is avallable. During the current quarter, the company operated at 90% of capacity and produced 54.000 units; actual direct iabor totaled 265,000 hours. Units produced were assigned the following standard costs. Actual costs incurred during the current quarter follow. Required: (a) Compute the variable overhead spanding and efficiency variances. (b) Compute the fixed overhend spending and volume variances (c) Compute the overhead controllable variance