Hart Labs, Inc. provides mad cow disease testing for both state and federal governmental agricultural agencies. Because the company's customers are governmental agencies, prices are strictly regulated. Therefore, Hart Labs must constantly monitor and controlits testing costs. Shown below are the standard costs for a typical test. Direct materials (2 test tubes @ $1.90 per tube) Direct labor (1 hour @ $30 per hour) Variable overhead (1 hour @ $6.00 per hour) Fixed overhead (1 hour @ $12.00 per hour) Total standard cost per test $3.80 30.00 6.00 12.00 $51.80 The lab does not maintain an inventory of test tubes. As a result, the tubes purchased each month are used that month. Actual activity for the month of November 2020, when 1.100 tests were conducted, resulted in the following Direct materials (2,310 test tubes) $4,158 Direct labor (1,133 hours) 32,857 Variable overhead 6,336 Fixed overhead 12,672 Compute the total overhead variance. Total Overhead variance $ eTextbook and Media List of Accounts HART LABS, INC. Income Statement e Textbook and Media