Debion uses normal costing and applies manufacturing overhead on the basis of direct labor hours. At the beginning of the year, Debion Company estimated the following:

Overhead $522,900

Direct labor hours 83,000

At the end of the year, Debion had the following actuals:

Overhead $567,982

Direct labor hours 91,190

Unadjusted COGS $3,421,467

1.Calculate the overhead variance for the year.

2.Calculate the ending balance of Cost of Goods Sold.