Bluecap Company uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2021: Denominator volume-number of units Denominator volume-percent of capacity Denominator volume-standard direct labor hours (DLHS) Budgeted variable factory overhead cost at denominator volume Total standard factory overhead rate per DLH 6,000 60% 24,000 $ 103,200 $ 15.10 During 2021, Bluecap worked 37,000 DLHs and manufactured 9,600 units. The actual factory overhead cost for the year was $14,000 greater than the flexible budget amount for the units produced, of which $8,000 was due to fixed factory overhead. In preparing a budget for 2022 Bluecap decided to raise the level of operation to 90% of capacity (a level it considers to be "practical capacity"), to manufacture 9,000 units at a budgeted total of 27,000 DLHs. The total overhead variance in 2021 for Bluecap Company was: (Round your intermediate calculation to 2 decimal places.)