Exercise 11-11 (Video) Manufacturing overhead data for the production of Product H by Shakira Company, assuming the company uses a standard cost system, are as follows. Overhead incurred for 53,900 actual direct labor hours worked $435,680 Overhead rate (variable $6: fixed $2) at normal capacity of 50, 100 direct labor hours sa Standard hours allowed for work done 54,160 Compute the total overhead variance. Total overhead variance