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Trico Company set the following standard unit costs for its single product.

Direct materials (27 Ibs. @ $3.70 per Ib.)	$	99.90
Direct labor (5 hrs. @ $7.90 per hr.)		39.50
Factory overheadvariable (5 hrs. @ $5.10 per hr.)		25.50
Factory overheadfixed (5 hrs. @ $7.30 per hr.)		36.50
Total standard cost	$	201.40

The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 55,000 units per quarter. The following flexible budget information is available.

	Operating Levels
		70%		80%		90%
Production in units		38,500		44,000		49,500
Standard direct labor hours		192,500		220,000		247,500
Budgeted overhead
Fixed factory overhead	$	1,606,000	$	1,606,000	$	1,606,000
Variable factory overhead	$	981,750	$	1,122,000	$	1,262,250

During the current quarter, the company operated at 70% of capacity and produced 38,500 units of product; actual direct labor totaled 190,500 hours. Units produced were assigned the following standard costs:

Direct materials (1,039,500 Ibs. @ $3.70 per Ib.)	$	3,846,150
Direct labor (192,500 hrs. @ $7.90 per hr.)		1,520,750
Factory overhead (192,500 hrs. @ $12.40 per hr.)		2,387,000
Total standard cost	$	7,753,900

Actual costs incurred during the current quarter follow:

Direct materials (994,500 Ibs. @ $3.92 per lb.)	$	3,898,440
Direct labor (190,500 hrs. @ $7.70 per hr.)		1,466,850
Fixed factory overhead costs		1,551,000
Variable factory overhead costs		942,975
Total actual costs	$	7,859,265

	1. Compute the variable overhead spending and efficiency variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.)

	2. Compute the fixed overhead spending and volume variances. (Round "cost per unit" and "rate per hour" answers to 2 decimal places.)
	3. Compute the total overhead controllable variance.

Actual Variable OH Cost Flexible Budget Standard Cost (VOH applied) AH AVR AH SVR SH SVR Variable overhead spending variance Total variable overhead cost variance

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