Brooks Manufacturing Corporation accumulated the following data relative to jobs started and finished during 2013.

Standard

Actuals

Direct Materals

Yards/unit

8.0

Direct Materals

Total yards

91,500

Cost/yard

$4.30

Cost/yard

$4.10

Direct Labor

Hours/unit

1.2

Direct Labor

Total hours

14,300

Cost/hour

$13.75

Cost/hour

$14.10

Variable Overhead

Hours/unit

1.2

Variable Overhead

Total Costs

$37,000

Cost/hour

$2.50

Fixed Overhead (Standard amount that should be applied based on actual DL hours)

$47,880

Fixed Overhead

Total Costs

$49,000

Additional Information - Overhead is applied on the basis of direct labor hours.

Actual Units Produced

11,400

Sales

$1,000,000

Selling & Admin

$245,000

Compute the total material variance.
(	AQ		AP	) - (	SQ		SP	)
(	91,500		$4.10	) - (	91,200		$4.30	)
			$375,150	-	$392,160
			Total material variance =			($17,010)	Fav
Compute the material price variance.
(	AQ		AP	) - (	AQ		SP	)
(	91,500		$4.10	) - (	91,500		$4.30	)
			$375,150	-	$393,450
			Material price variance =			($18,300)	Fav
Compute the material quantity variance.
(	AQ		SP	) - (	SQ		SP	)
(	91,500		$4.30	) - (	91,200		$4.30	)
			$393,450	-	$392,160
			Material quantity variance =			$1,290	Unf
Compute the total labor variance.
(	AH		AR	) - (	SH		SR	)
(	14,300		$14.10	) - (	13,680		$13.75	)
			$201,630	-	$188,100
			Total labor variance =			$13,530	Unf
Compute the labor price variance.
(	AH		AR	) - (	AH		SR	)
(	14,300		$14.10	) - (	14,300		$13.75	)
			$201,630	-	$196,625
			Labor price variance =			$5,005	Unf
Compute the labor quantity variance.
(	AH		SR	) - (	SH		SR	)
(	14,300		$13.75	) - (	13,680		$13.75	)
			$196,625	-	$188,100
			Labor quantity variance =			$8,525	Unf

Compute the total overhead variance.
			AO	-	OA
			$86,000	-
			Total overhead variance =

How do I find the OA to get the total overhead variance???