Use the following information for the Problems below. $($Algo$)$

$[$The following information applies to the questions displayed below.$]$

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

Direct materials $(30$ pounds @ $$4\mathrm{.}40$ per pound$)$ $ $132\mathrm{.}00$

Direct labor $(6$ hours @ $$14$ per hour$)84\mathrm{.}00$

Variable overhead $(6$ hours @ $$9$ per hour$)54\mathrm{.}00$

Fixed overhead $(6$ hours @ $$12$ per hour$)72\mathrm{.}00$

Standard cost per unit $ $342\mathrm{.}00$

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 $55,000$ units per quarter. The following additional information is available.

Operating Levels

$70\%80\%90\%$

Production $($in units$)38,50044,00049,500$

Standard direct labor hours $(6$ DLH per unit$)231,000264,000297,000$

Budgeted overhead $($flexible budget$)$

Fixed overhead $ $3,168,000$ $ $3,168,000$ $ $3,168,000$

Variable overhead $ $2,079,000$ $ $2,376,000$ $ $2,673,000$

During the current quarter, the company operated at $90\%$ of capacity and produced $49,500$ units; actual direct labor totaled $292,000$ hours. Units produced were assigned the following standard costs.

Direct materials $(1,485,000$ pounds @ $$4\mathrm{.}40$ per pound$)$ $ $6,534,000$

Direct labor $(297,000$ hours @ $$14$ per hour$)4,158,000$

Overhead $(297,000$ hours @ $$21$ per hour$)6,237,000$

Standard $($budgeted$)$ cost $ $16,929,000$

Actual costs incurred during the current quarter follow.

Direct materials $(1,474,000$ pounds @ $$7\mathrm{.}40$ per pound$)$ $ $10,907,600$

Direct labor $(292,000$ hours @ $$12\mathrm{.}50$ per hour$)3,650,000$

Fixed overhead $3,014,700$

Variable overhead $2,822,300$

Actual cost $ $20,394,600$

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.