Integra Company expects to operate at 80% of its productive capacity of 52,000 units per month. At this planned level, the company expects to use 26,000 standard hours of direct labor. Overhead is allocated to products using a predetermined standard rate based on direct labor hours. At the 80% capacity level, the total budgeted cost includes $57,200 fixed overhead cost and $280,800 variable overhead cost. In the current month, the company incurred $320,000 actual overhead and 23,000 actual labor hours while producing 37,000 units.
(1) Compute its overhead application rate for total overhead, variable overhead, and fixed overhead.
(2) Compute its total overhead variance.