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Trico Company set the following standard unit costs for its single product. The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 60.000 units per quarter. The following flexible budget information is available. During the current quarter, the company operated at 90% of capacity and produced 54,000 units of product: actual direct labor totaled 265.000 hours. Units produced were assigned the following standard costs: Total standard cost Actual costs incurred during the current quarter follow: Required: Compute the variable overhead spending and efficiency variances. (Round "AVR" answer to 2 decimal places.) Compute the fixed overhead spending and volume variances. (Round "AFR" answer to 2 decimal places.) Compute the total overhead controllable variance. Trico Company set the following standard unit costs for its single product. The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 60.000 units per quarter. The following flexible budget information is available. During the current quarter, the company operated at 90% of capacity and produced 54,000 units of product: actual direct labor totaled 265.000 hours. Units produced were assigned the following standard costs: Total standard cost Actual costs incurred during the current quarter follow: Required: Compute the variable overhead spending and efficiency variances. (Round "AVR" answer to 2 decimal places.) Compute the fixed overhead spending and volume variances. (Round "AFR" answer to 2 decimal places.) Compute the total overhead controllable variance