Need help with the controllable variance, and fixed overhead volume variance.

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

Direct materials (30 Ibs. @ $4.40 per Ib.)	$	132.00
Direct labor (6 hrs. @ $14 per hr.)		84.00
Factory overheadvariable (6 hrs. @ $9 per hr.)		54.00
Factory overheadfixed (6 hrs. @ $12 per hr.)		72.00
Total standard cost	$	342.00

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		231,000		264,000		297,000
Budgeted overhead
Fixed factory overhead	$	3,168,000	$	3,168,000	$	3,168,000
Variable factory 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 of product; actual direct labor totaled 292,000 hours. Units produced were assigned the following standard costs.

Direct materials (1,485,000 Ibs. @ $4.40 per Ib.)	$	6,534,000
Direct labor (297,000 hrs. @ $14 per hr.)		4,158,000
Factory overhead (297,000 hrs. @ $21 per hr.)		6,237,000
Total standard cost	$	16,929,000

Actual costs incurred during the current quarter follow.

Direct materials (1,474,000 Ibs. @ $7.40 per lb.)	$	10,907,600
Direct labor (292,000 hrs. @ $12.50 per hr.)		3,650,000
Fixed factory overhead costs		3,014,700
Variable factory overhead costs		2,822,300
Total actual costs	$	20,394,600

Required: 1. Compute the direct materials cost variance, including its price and quantity variances. AQ = Actual Quantity SQ = Standard Quantity AP = Actual Price SP = Standard Price