23 The Gathering Sound, Inc. collected the following data regarding production of one of its products. Budgeted units Standard direct labor hours per unit of output Predetermined variable factory overhead rate Predetermined fixed factory overhead rate Actual finished units produced Actual direct labor hours Actual variable overhead costs incurred Actual fixed overhead costs incurred 20,000 units 3.0 DL hours per unit $1.90 Per DL hour $4.50 Per DL hour 21,000 units 58,000 hrs. $101,500 $262,160 I Compute the variable overhead cost variance. $18,200F $18,200u $12,500F $9,500F $12,500U