Trinl Company set the foliowing 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 quarter. The following additlonal information is avaliable. During the current quarter, the company operated at 90% of capacity and produced 54,000 units; actual direct labor totaled 265,000 hours. Units produced were assigned the following standard costs. Actual costs incurred during the current quarter follow. Required: (a) Compute the varlable overhead spending and efficlency varlances. (b) Compute the fixed overhead spending and volume varlances. (c) Compute the overhead controllable varlance. answers to 2 decimal places.) \begin{tabular}{|l|l|l|l|l|} \hline \multicolumn{2}{|c|}{ Actual Fixed OH Cost } & \multicolumn{2}{c|}{ Budgeted Overhead } \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} Compute the total controllable variance. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variancei)