Byrd Company produces one product, a putter called GO-Putter. Byrd uses a standard cost system and determines that it should take one hour of direct

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Byrd Company produces one product, a putter called GO-Putter. Byrd uses a standard cost system and determines that it should take one hour of direct labor to produce one GO-Putter. The normal production capacity for this putter is 105,000 units per year. The total budgeted overhead at normal capacity is $997,500 comprised of $367,500 of variable costs and $630,000 of fixed costs. Byrd applies overhead on the basis of direct labor hours. During the current year, Byrd produced 70,100 putters, worked 96,600 direct labor hours, and incurred variable overhead costs of $133,190 and fixed overhead costs of $612,950.

Compute the applied overhead for Byrd for the year.

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Compute the total overhead variance