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Blue Spruce Company has gathered the following information: Variable manufacturing overhead costs Fixed manufacturing overhead costs Normal production level in labour hours Standard labour hours

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Blue Spruce Company has gathered the following information: Variable manufacturing overhead costs Fixed manufacturing overhead costs Normal production level in labour hours Standard labour hours $13,410 $10,440 9,000 9,500 During the year, 3,370 units were produced, 10,700 hours were worked, and the actual manufacturing overhead was $21,500. Actual fixed overhead totalled $10,530. Blue Spruce applies overhead based on direct labour hours. Calculate total manufacturing overhead variance. Total overhead variance $

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