Blossom Company produces one product, a putter called GO$-$Putter. Blossom uses a standard cost system and determines that it should take one hour of direct labor to produce one GO$-$Putter. The normal production capacity for this putter is $120,000$ units per year. The total budgeted overhead at normal capacity is $$840,000$ comprised of $$360,000$ of variable costs and $$480,000$ of fixed costs. Blossom applies overhead on the basis of direct labor hours.During the current year, Blossom produced $87,000$ putters, worked $98,700$ direct labor hours, and incurred variable overhead costs of $$252,250$ and fixed overhead costs of $$396,000.$

B$)$ compute the applied overhead for the year $.$ Overhead Applied $=$$ $?$

C$)$ Total overhead variance $=?$