Trico Company set the following standard unit costs for itssingle product. Direct materials (30 Ibs. @ $5.10 per Ib.) $ 153.00Direct labor (8 hrs. @ $14 per hr.) 112.00 Factoryoverhead—variable (8 hrs. @ $6 per hr.) 48.00 Factoryoverhead—fixed (8 hrs. @ $12 per hr.) 96.00 Total standard cost $409.00 The predetermined overhead rate is based on a plannedoperating volume of 80% of the productive capacity of 52,000 unitsper quarter. The following flexible budget information isavailable. Operating Levels 70% 80% 90% Production in units 36,40041,600 46,800 Standard direct labor hours 291,200 332,800 374,400Budgeted overhead Fixed factory overhead $ 3,993,600 $ 3,993,600 $3,993,600 Variable factory overhead $ 1,747,200 $ 1,996,800 $2,246,400 During the current quarter, the company operated at 90%of capacity and produced 46,800 units of product; actual directlabor totaled 370,400 hours. Units produced were assigned thefollowing standard costs. Direct materials (1,404,000 Ibs. @ $5.10per Ib.) $ 7,160,400 Direct labor (374,400 hrs. @ $14 per hr.)5,241,600 Factory overhead (374,400 hrs. @ $18 per hr.) 6,739,200Total standard cost $ 19,141,200 Actual costs incurred during thecurrent quarter follow. Direct materials (1,385,000 Ibs. @ $6.70per lb.) $ 9,279,500 Direct labor (370,400 hrs. @ $11.50 per hr.)4,259,600 Fixed factory overhead costs 3,196,600 Variable factoryoverhead costs 3,016,800 Total actual costs $ 19,752,500

(a) Compute the variable overhead spending andefficiency variances. (Round "cost per unit" and "rate perhour" answers to 2 decimal places.)

AH = Actual Hours
SH = Standard Hours
AVR = Actual Variable Rate
SVR = Standard Variable Rate

(b) Compute the fixed overhead spending andvolume variances. (Round "cost per unit" and "rate perhour" answers to 2 decimal places.)

(c) Compute the total overhead controllablevariance.