Exercise 26-11 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 45,400 actual direct labor hours worked Overhead rate (variable $8; fixed $1) at normal capacity of 54,000 direct labor hours Standard hours allowed for work done $411,660 $9 45,340 Compute the total overhead variance. Total overhead variance