Concord Carporabon manufactures a single product. The standard cost per unit of product is shawn below: The predetermined manufacturing overhead rote is $14 per direct labpe hour ($2800+200. If was computed frop a mbster manufacturing overhead budget based on normal production of 10,000 direct labor hours ( 5,000 units) for the month. The niaster costs far October in producing 3,400 units were as follows. materials imventories, therefore, can be inoerd (a) (b) Conipute the total overhead variance Tobel overhead variance