Cole Company set the following standards related to its single product: variable overhead standard hours 3 hours per unit standard rate $18.40 per hour Shown below is information taken from the accounting records of Cole Company for October: Actual direct labor hours Units produced Actual' variable overhead cost 25,000 8,000 $447,000 Calculate the total variable overhead variance for October. If the variance is favorable, place a minus sign in front of your answer i.e., -5000). If the variance is unfavorable, simply enter your answer as a number i.e., 5000)