At the denominator activity level, Norland Company's total overhead budget for 24,000 units of production shows variable overhead costs of $35,000 and fixed overhead costs of $29,000 During the most recent period, the company incurred total overhead costs of $69,400 to manufacture 27,000 units The total overhead flexible budget variance for Norland Company for the most recent period was (Round your intermediate calculation to 2 decimal places.)