Trini Company set the following standard costs per unit for its single product

Direct materials (30 pounds @ $5.00 per pound)

Direct labor (7 hours @ $14 per hour)

Variable overhead (7 hours @ $7 per hour)

Fixed overhead (7 hours @ $9 per hour)

Standard cost per unit

$ 150.00

98.09

49.00

63.80

$ 360.00

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 51,000 units per quarter. The following additional information is avallable.

Operating Levels

Production (in units)

Standard direct labor hours (7 DLH/unit)

Budgeted overhead (Flexible budget)

Fixed overhead

Varlable overhead

70%

35,700

249,900

40,800

285,600

ge%

45,900

321,308

$ 2,570,480

1,749,300

2,578,400

$ 1,999,200

2,570,400

2,249,108

During the current quarter, the company operated at 90% of capacity and produced 45,900 units; actual direct labor totaled 317,300 hours. Units produced were assigned the following standard costs.

Direct materials (1,377,000 pounds @ $5.00 per pound)

DIrect labor (321,308 hours @ $14 per hour)

Overhead (321,300 hours & $16 per hour)

Standard (budgeted) cost

$ 6,885,000

4,498,200

5.140.8BB

3 16.524.000

Actual costs Incurred during the current quarter follow,

Direct materials (1,358,000 pounds @ $7.80 per pound)

Oirect labor (347,300 hours @ $11,00 per hour)

riked overhead

Variable overhead

Actual cost

10,592,400

3,490,300

2,448,500

2.292 308

18.823,500

Required;

1. Compute the varlable overhead spending and efficiency varlances.
2. Compute the fixed overhead spending and volume varlances

Required information [The following information applies to the questions displayed below] Trinl Company set the following standard costs per unt for its single product Ovemead 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 51,000 units per quarter. The following additional information is dazllable. During the current quartet, the compary operated at 90% of capacty and produced 45,900 units: actual direct labot totaled 317.300 hours. Units prodused were assigned the following standard costs. Required (a) Compure the vanade ovemand ipending and efficiticy varances Requstred: (a) Compuite the vartable overtheyd spendirg and effictency vartances (b) Compute the ficed overnesd eperding and volume vartances (c) Compute the owithead cortudiabs varance Complete this question by entering your anvwers in the tabs below. Required (a) Compute the variable overhesd spending and efficiency varitances (b) Compute the fored overhead spending and wolume vatances (c) Compute the overhead cortrolable variance. Complete this question by entering your answers in the tabs below. Required: (a) Compute the variable overnead spending and efficlency varlances: (b) Compute the fixed overhead spending and volume varlances (c) Compute the overnead controllable varlance Complete this question by entering your answers in the tabs below. Compute the overhead controllable variance. (Ind cate the effect of each variance by selecting favorable, unfavorable. or no variance.)