In October, Carla Vista Company reports $20,600$ actual direct labor hours, and it incurs $$213,300$ of manufacturing overhead costs. Standard hours allowed for the work done is $23,700$ hours. The predetermined overhead rate is $$9\mathrm{.}25$ per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $$7\mathrm{.}08$ variable per direct labor hour and $$54,250$ fixed.

Compute the overhead volume variance. Normal capacity was $25,000$ direct labor hours.

Overhead Volume Variance $