Bluecap Co. uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2013:
	Denominator volume - number of units							8,300
	Denominator volume - percent of capacity							83%
	Denominator volume - standard direct labor hours							25,300
	Budgeted variable factory overhead at denominator volume							$107,400
	Total standard factory overhead rate per direct labor hour							$15.70
During 2013, Bluecap worked 29,000 direct labor hours and manufactured 10,070 units. The actual factory overhead was $14,600 greater than the flexible budget amount for the units produced, of which $6,200 was due to fixed factory overhead. In preparing a budget for 2014 Bluecap decided to raise the level of operation to 94.00% of capacity, to manufacture 9,400 units at a budgeted total of 27,800 direct labor hours.
The total overhead variance in 2013 for Bluecap Co. is: