Fletcher Company collected the following data regarding production of one of its products,Compute the variable overhead cost varlance variance Direct labor standard (2.e hrs. $12.78/hr) Actual direct labor hours 25.40 per finished unit 84,500 hrs 43,500 units 41,500 units Budgeted units Actual finished units produced Standard variable on rate (2 hrs. @ 114.se/hr.) Standard fixed OH rate ($365,480/43,5ee units) Actual cost of variable overhead costs incurred Actual cost of fixed overhead costs incurred 2.ee per finished unit $8.48 per unit 1,195,5ee 365,88 $17,000 unfavorable $16,750 favorable $8,000 favorable. $9.000 favorable. $16,750 unfavorable