Bridgeport Company's overhead rate was based on estimates of $208,800 for overhead costs and 20,880 direct labour hours. Bridgeport's standards allow 2 hours of direct labour per unit produced. Production in May was 930 units, and actual overhead incurred in May was $19,000. The overhead budgeted for 1,860 standard direct labour hours is $18,240 ($5,220 xed and $13,020 variable). (3) Calculate the total, budget, and volume variances for overhead. J Total overhead variance $ Favourable Neither favourable nor unfavourable Unfavourable Overhead budget variance $ 4} Overhead volume variance $