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

Required Informatilon The folowing oation spaies to the questions dlsoiayed below Trico Company set the following stsndard unit costs for ngle product Direct naterials (3 Ibs. $4.80 per Ib.) 128.ee oirect labor (7 hrs. $14 per hr) Factory averhead-variable (7 hrs. $7 per hr Factory overhead-fixed (7 hrs. @ $11 per hr.)77.ee.- Total standard cost 49.80 The predetermined overhead rste l, based on planned operating volume of 80% of the productive capacity of 63,000 unlts per quarter. The fallowing flexble budget Information ls avalable. 78% 44,108 98% S6,703 Production in units Standard direct labor hours Budgeted overhead 58,480 388,708 352,880 396,983 Fixed factory averhead 3, 88,808 $3,833,88e 3,88e,80 Variable factory overhead $2,16e,908 $2,469,680 $2,778, 383 During the current qu5rter, the company opersted et 90% of capacity and produced 56,700 units of product; 5ctul drect labor totaled 393,900 hours. Unlts produced were assigned the following atandard coats Direct materials (1,781,eee Ibs. @ 4.ee 6,884,eee 5, 556,603 (396, 9 hrs. $14 per hr.) Direct Factory averhead (396,98 hr. SL8 per 7,144,283 hr.) Total standard cost $19,584,88a Actusl costs Incurred during the current quarter follow Direct naterials 1,686 , ee Ibs. @ 5.10 per 8,598 , 6ee Direct labor (393,908 hrs. $12.ee per hr-) 4,726,8ae Fixed factory overhead costs Variable factory overhead costs Total actual costs 3,388,eae 3,164,28e 19,869,Gae