Information on Fire Company's overhead costs is as follows: Actual variable overhead........ Actual fixed overhead............ $73,000 $17,000

Information on Fire Company's overhead costs is as follows:

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Actual variable overhead........ Actual fixed overhead............ $73,000 $17,000 Standard hours allowed for actual production.. Standard variable overhead rate per direct labor hour. Standard fixed overhead rate per direct labor hour..... 32,000 $2.50 $0.50 What is the total overhead variance?