Fletcher Company collected the following data regarding production of one of its products. Compute the variable overhead cost variance. Direct labor standard (2.0 hours @ $13.00/hour) $ 26.00 per finished unit Actual direct labor hours 98,500 hours Budgeted units 50,500 units Actual finished units produced 48,500 units Standard variable OH rate (2 hours @ $14.00/hour) $ 28.00 per finished unit Standard fixed OH rate ($353,500/50,500 units) $ 7.00 per unit Actual cost of variable overhead costs incurred $ 1,351,000 Actual cost of fixed overhead costs incurred