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 50,700 actual direct labor hours worked Overhead rate (variable $8; fixed $1) at normal capacity of 44,000 direct labor hours Standard hours allowed for work done $460,260 $9 50,940 Compute the total overhead variance Total overhead variance